Hans R.B. de Groot FB

• A tax-free reimbursement of extraterritorial expenses

• Extraterritorial expenses: First housing

Integration expenses family

Tuition fees/language courses

Travel expenses

Family visit(s)

Consultant expenses

Storage expenses of furniture in country of origin

Etc.

• The reimbursement amounts maximum 30%

• Employee recruited or employed from abroad • Residence minimum 150 km from Dutch border (PhD students excepted) • Specific expertise • Scarcity criterion • Changed per January 1, 2012

• Income criterion:

A. Salary minimum standard € 35,770 (2013) B. Reduced salary minimum standard € 27,190 (2013) For whom: - Masters younger than 30 years old - Graduates from an institution for scientific education (prove)

• Worldwide income • Part-timers; no conversion of salary

• Joint request • Within 4 months for retroactive application • Granted by the Dutch Tax Authorities for max 8 years • Ongoing test

After 5 years Granted before 2012; testing moment after January 1st, 2012 new regulation Granted before 2012; testing moment before January 1st, 2012 old

regulation

• Previous stay(s) in the Netherlands • 25 years previously to arrival date

Example: Employed per January 1, 2013 Previous stays from May 1, 2010 till April 30, 2011 + July 1, 2012 till August 31, 2012

Discount: 1 years + 2 months

Grant: January 1, 2013 till October 31, 2019

• New employer • New request for the remaining term • Also upon return to the Netherlands a new request • The conditions as mentioned before still applicable

• Extra condition: Max 3 months between jobs

• 30% ruling granted before December 31, 2011:

Testing moment remains 5 years after of the first employment

• Note: max 3 months! • Dutch unemployment benefit • Freelance work

Hans R.B. de Groot FB

3 kind of taxpayers in the Netherlands:

Resident taxpayers Non-resident taxpayers

Partial non-resident taxpayers

• Resident of the Netherlands • Worldwide income and assets taxed:

Box 1; Income from work and home Box 2; Income from substantial interest Box 3; Income from savings and investments

• Non-resident of the Netherlands • Income and assets derived from the Netherlands taxed • Option to be treated as resident taxpayer if resident of an EU- or treaty country advantages and disadvantages

• Resident of the Netherlands with the 30% ruling • Initially worldwide income and assets taxed • However, treated as non-resident taxpayer for:

Box 2; Income from substantial interest Box 3; Income from savings and investments (except Dutch real estate)

• American national/green card holder • 30% ruling granted • Employment income from the Netherlands only taxed for the days

actually worked in the Netherlands

• First Dutch Income tax return; - Immigration return - Invitation from Dutch Tax Authorities - Possible refund • Advise: professional help

Hans R.B. de Groot FB