{"id":43283,"date":"2017-04-11T06:45:07","date_gmt":"2017-04-11T04:45:07","guid":{"rendered":"https:\/\/limes-int.com\/qualifying-master-degree-30-ruling\/"},"modified":"2017-04-11T06:45:07","modified_gmt":"2017-04-11T04:45:07","slug":"qualifying-master-degree-30-ruling","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/qualifying-master-degree-30-ruling\/","title":{"rendered":"Qualifying Master Degree &#8211; 30% ruling"},"content":{"rendered":"<p>Employees wanting to qualify for the 30% ruling based on the lower salary criterion of more than EUR 28.125 per annum (2017), must be younger than 30 years and need to have a qualifying Master Degree.<\/p>\n<p>The Dutch Tax Authorities use a list -evaluated by NUFFIC- with qualifying and non-qualifying Master Degrees. If a Master Degree does not qualify the 30% ruling may still be applicable, however, based on the higher salary criterion of more than EUR 37.000 per annum (2017).<\/p>\n<p>In case of a so-called <em>\u2018change of employer&#8217;<\/em> 30% ruling application, it will need to be verified (again) -based on the updated list- whether the employee has a qualifying Master Degree.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employees wanting to qualify for the 30% ruling based on the lower salary criterion of more than EUR 28.125 per annum (2017), must be younger than 30 years and need to have a qualifying Master Degree. The Dutch Tax Authorities use a list -evaluated by NUFFIC- with qualifying and non-qualifying  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43283","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43283"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43283\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43283"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}