Memorandum on the Dutch 30% (expat) tax ruling
Whitepaper | 2 July 2020
An expatriate transferred to the Netherlands will become subject to Dutch income tax. Such transfer will often incur significant additional costs (like double housing costs, relocation costs, losses on the sale of assets, etc.) due to a temporary stay outside the home country. Since it may be difficult for an expatriate to prove the deductibility of said costs, the Dutch tax authorities have created the 30%-ruling.
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