As an EU citizen considering working in the Netherlands, you might wonder if you can also benefit from the expat ruling (formally known as: 30% ruling. This Dutch tax advantage is not only available to employees from outside the EU, but can also be applied by EU citizens under certain conditions. The ruling offers significant tax benefits that can substantially increase your net income.
For international professionals from EU countries, the 30% ruling can make the difference between a financially attractive move to the Netherlands and one that is less beneficial. However, it is important to understand which specific conditions apply and how to submit a successful application.
What exactly is the expat ruling?
The 30% ruling, also known as the 30% facility or expat ruling, is a tax benefit introduced by the Dutch government to attract foreign specialists with scarce expertise. This ruling makes it possible for up to 30% of your gross salary to be exempt from Dutch wage/income tax.
In practice, this means that your employer can pay up to 30% of your salary tax-free as compensation for so-called extraterritorial costs. These costs include, for example:
- Costs for applying for permits
- Travel costs to your home country
- Dutch language courses
The ruling is intended to lower the financial threshold for international talent and keep the Netherlands competitive in the international labor market. For EU citizens, despite their European nationality, they can still qualify for this benefit if they meet the established criteria.
What conditions apply to EU citizens?
EU citizens can use the expat ruling, but must meet the same strict conditions as employees from outside the EU. The main criteria are:
Salary threshold for scarce expertise
You must have a minimum income that proves you possess scarce expertise. For 2026, the following thresholds apply:
| Age and education | Minimum salary (70% of gross) | Actual gross salary |
|---|---|---|
| General | € 48,013 | € 68,590 |
| Under 30 with master’s degree | € 36,497 | € 52,139 |
| Scientific researcher | No salary requirement | No salary requirement |
Distance criterion
Even as an EU citizen, you must meet the distance criterion. You must have lived for more than 16 out of the 24 months prior to your first working day in the Netherlands at a distance of more than 150 kilometers from the Dutch border (measured as the crow flies). This may disqualify employees from neighbouring countries.
Employment contract and recruitment
You must be recruited from abroad by a Dutch employer. This means you must have an employment contract with an employer that withholds Dutch payroll tax from your salary.
Common challenges when applying
EU citizens often encounter specific challenges when applying for the expat ruling that can lead to delays or rejection of the application.
Documentation of residential history
Proving that you meet the distance criterion can be complex. You must be able to prove where you have lived for the past 24 months, which requires documentation such as:
- Extract from basic registration of persons (BRP) from your home country
- Rental contracts and proof of rent payments
- Bank statements in your name with transactions demonstrating your place of residence
Timing of the application
Many EU citizens only realize after arriving in the Netherlands that they may qualify for the expat ruling. It is important to know that:
- Applications within 4 months of starting work can have retroactive effect
- Later applications are only valid from the first day of the month after approval
- Processing time can be 1 to 6 months
Step-by-step plan for a successful application
To successfully apply for the 30% ruling as an EU citizen, you can best follow this systematic approach:
Step 1: Check your eligibility
Before accepting the job, check if you meet all conditions:
- Salary above the threshold for your situation
- Residential history outside 150 km from Dutch border
- Recruitment from abroad (signed contract before arrival)
Step 2: Gather required documents
Make sure you have all required documents/information together:
- Valid identity document
- BSN number
- Employment contract and written agreement about 30% ruling
- CV with detailed work experience
- Proof of residence in home country
Step 3: Submit the application
The application shoud be filed jointly, by employer and employee. The form must be completed, printed, and sent to the tax office. The required documents should be send along with the form.
Step 4: Wait for decision
The Dutch tax authorities make a decision within 1 to 6 months. In case of rejection, you can object within six weeks.
For EU citizens considering moving to the Netherlands, the 30% ruling can offer a significant financial advantage. Although the conditions are strict, it is certainly worth investigating whether you qualify. In complex situations or uncertainties about your eligibility, professional advice can help maximize your chances of a successful application. A thorough compliance audit of your situation can prevent you from facing surprises later. For personalized guidance and support with your application, please contact our experts.
