Application for the 30% ruling

Steps:

1. The employer and the employee need to contractually agree on the 30% ruling in the contract of employment;

2. The employer and the employee gather the information and documents needed for the filing of the application for the 30% ruling;

3. The application is filed with the Dutch tax authorities (needs to be done within 4 months of first arrival in the Netherlands);

4. The Dutch tax authorities will make a formal decision on the application within 6-12 weeks;

5. Once granted, the 30% ruling needs to be implemented in the salary administration to effectuate the benefit.