The role of Partners in Relocation in handling Dutch taxes for expatriates.
The tax department of Partners in Relocation can handle the Dutch tax affairs of foreign employees. This includes the annual filing of an income tax return to the Dutch authorities as well as any tax advice which is required.

If you wish to use the service of Partners in Relocation for filing the tax return we will contact you after the year end to make the necessary arrangements.

The 30% ruling
Expatriates coming to work for a Dutch employer in the Netherlands may qualify for the 30%-ruling. Under this ruling, 30% of the salary is paid tax-free.

Moreover, under the 30%-ruling the expatriate has the choice to be taxed as if he were a non-resident (deemed non-resident). This means, in addition to other things, that in the Netherlands the expatriate is only taxed on income from Dutch sources, such as his salary (limited taxation). Other income like interest, dividend and income form foreign real estate is not taxable.
The choice for the limited taxation can be made together with the filing of the first income tax return and will be further explained by the Partners in Relocation tax department. Conditions to qualify for the 30%-ruling are:
- The employee is either transferred by a foreign company or is recruited outside the Netherlands
- The employee has specific expertise not readily available on the Dutch labor market (to meet this condition, in general the gross job salary must at least equal €37.500 per year)

The 30%-ruling is granted for 10 years maximum, but earlier years of presence in the Netherlands are subtracted (not if the employee has been away for over 10 years).
Please note that the 30%-ruling may also be applicable for returning Dutch nationals.

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