To qualify for the attractive 30% rule, it is assessed whether the employer has recruited the employee from abroad. Persons who came to the Netherlands for study reasons and found a job may think they are not eligible to obtain the 30% rule. However, under certain circumstances, they may be entitled to it. And as you know, the 30% rule provides the employee with a tax-free allowance of up to 30% of the salary. This results in a substantially higher net salary. At the same time, the employer’s costs are usually lower if fewer employee insurance premiums are due. So interesting for students and future employees and their employers! It all depends on the relevant facts, personal circumstances around the student and timing.
Possible Point of View
The tax authorities easily assume that a student lives in the Netherlands while studying. After all, the student has registered with the municipality, has a “BSN”, a bank account and health cover. So the employer recruited the student locally in the Netherlands and not from abroad which is one of the tests to qualify for the 30% rule.
Different View?
Did the student actually live in the Netherlands during his studies? Or did the student only temporarily stay for the purpose of study in the Netherlands, and did he remain fiscally resident in another country? This tiny difference between living and staying in the Netherlands is essential to answer whether the student was recruited locally in the Netherlands (30% rule not possible) or from abroad (30% rule possible provided all conditions are met).
Facts and Circumstances
It is all about facts and circumstances and whether the student has obtained a lasting connection of a personal nature with the Netherlands. If not, the student is deemed to have lived outside the Netherlands continuously and thus may qualify for the 30% rule when accepting a job in the Netherlands, provided that all conditions to qualify for the 30% rule are met (such as the famous salary test and the150 kilometer test).
What circumstances play a role in the determination of where someone lives? There are many.
It is about the mix of all relevant factors. Students and graduates, be advised to have a proper examination of the circumstances pro-actively and seek timely advice!
