As an EU citizen considering working in the Netherlands, you might wonder if you can also benefit from the expat 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 expat 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 expat ruling, also known as the 30% ruling, is a tax benefit introduced by the Dutch government to attract foreign specialists with scarce expertise. This ruling makes it possible to receive a tax-free reimbursement of your gross salary for up to 30%.
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:
- Moving costs and relocation expenses
- Higher housing costs in the Netherlands
- 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 meet a minimum income requirement that demonstrates you hold a specific expertise. The regular salary norm (in 2026) of €48,013 applies or a reduced salary norm of €36,497 for employees under 30 years old who hold a qualifying master’s degree.
| Age and education | Minimum salary (70% of gross) | Actual gross salary |
|---|---|---|
| General | €48,013 | €68,590 |
| Under 30 with master’s degree | €36,497 | €52,138 |
| 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 at least 16 of the 24 months prior to your first working day in the Netherlands at more than 150 kilometers from the Dutch border (measured as the crow flies).
Employment contract and recruitment
You must be recruited from abroad by a Dutch employer. This means you must have an employment contract where your employer withholds Dutch payroll tax from your salary, and the employment contract needs to be signed before arriving in the Netherlands.
Common challenges when applying
EU citizens often encounter specific challenges when applying for the expat ruling, which may lead to delays or rejection of the application.
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 submitted within 4 months of the start of employment can be applied retroactively
• Applications submitted later are only valid from the first day of the month following submission to the Dutch tax authorities.
Previous stay in the Netherlands
Because EU citizens have free access to the Dutch labour market and do not need a work permit to work in the Netherlands, they often move to the Netherlands before securing a job. As a result, at the moment of hiring, the employee is already residing in the Netherlands and is therefore not considered to have been recruited from abroad. This means the conditions for the expat ruling are not met, and the employee will not qualify for the application of the expat ruling.
Step-by-step plan for a successful application
To successfully apply for the expat ruling as an EU citizen, you can best follow this systematic approach:
Step 1: Check your eligibility
Before starting the application, check if you meet all conditions:
- Salary above the salary norm for your situation
- Residential history outside 150 km from Dutch border
- Recruitment from abroad
Step 2: Gather required documents
Make sure you have all required documents together:
- BSN
- Signed and dated employment contract with written agreement about expat ruling (addendum)
- CV with detailed work experience
- Proof of residence outside the Netherlands of more than 150 km for at least 16/24 prior to your arrival in the Netherlands
- Copy of your master’s degree and IDW/Nuffic evaluation if applicable
Step 3: Submit the application
The application is usually submitted jointly by the employer and the employee with the Dutch tax authorities. The application form must be completed, printed, and sent to the tax office together with all supporting documents. Seek assistance from a specialist to increase the likelihood of a successful outcome.
Some specialists are able to submit the application digitally under a working agreement they have with the Dutch tax authorities. Ask your specialist whether they have such an agreement, as this can shorten the processing time to 2–4 weeks.
Step 4: Wait for decision
The Dutch tax authorities makes 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 expat 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.
