{"id":43318,"date":"2018-10-02T09:40:09","date_gmt":"2018-10-02T07:40:09","guid":{"rendered":"https:\/\/limes-int.com\/annual-review-30-ruling-salary-requirement-2018\/"},"modified":"2018-10-02T09:40:09","modified_gmt":"2018-10-02T07:40:09","slug":"annual-review-30-ruling-salary-requirement-2018","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/annual-review-30-ruling-salary-requirement-2018\/","title":{"rendered":"Annual review 30% ruling salary requirement (2018)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For 2018, the taxable salary must be <\/span><span style=\"font-weight: 400;\">more than<\/span><span style=\"font-weight: 400;\"> EUR 37,296 and <\/span><span style=\"font-weight: 400;\">more than<\/span><span style=\"font-weight: 400;\"> EUR 28,350 for employees holding a Master Degree and who are younger than 30 years old.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The condition is checked by the Dutch tax authorities through the 2018 payroll information provided. If it would appear that the condition is not fulfilled the 30% ruling will be withdrawn with retroactive effect and can no longer be applied.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We therefore advise to verify before year end that employees with a 30% ruling still meet their salary criteria for 2018.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion. For 2018, the taxable salary must be more than EUR 37,296 and more than EUR 28,350 for employees holding  [&#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-43318","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43318","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=43318"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43318\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43318"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}