As an international professional moving to the Netherlands, the expat ruling is one of the most important tax benefits you can utilize. This ruling can make a significant difference in your net income, but many expats are uncertain about the processing time of the application. How long does it actually take before you have access to this tax benefit? In this article, we explain what you can expect from the application process, which factors influence the processing time, and how you can expedite your application.
What exactly is the expat ruling?
The expat ruling is a tax benefit introduced by the Dutch government to attract highly skilled international employees. This ruling allows you to receive up to 30% of your gross salary tax-free, which means your taxable income is reduced from 100% to 70%.
The tax benefit is intended as compensation for the additional costs you incur as an expat when relocating to the Netherlands. These include:
- Moving costs and relocation expenses
- Higher housing costs in the Netherlands
- Travel costs to your home country
- Costs for Dutch language courses
- Application fees for permits and documents
To qualify for the expat ruling, you must meet specific conditions. You must have a specific expertise that is not or barely available in the Dutch labor market (evaluated by means of the salary norm). Additionally, you must have lived more than 150 kilometers from the Dutch border for more than 16 months of the 24 months prior to your first working day in the Netherlands.
Standard processing time for the expat ruling application
The Dutch tax authorities maintain an official processing time of eight weeks for expat ruling applications. This is the standard period in which you can expect a decision after your complete application has been submitted.
In practice, however, the actual processing time varies between one and six months, depending on various factors. Most applications are processed within two to three months, but more complex situations or if the application was not filed complete, can take longer.
| Situation | Expected processing time | Comments |
|---|---|---|
| Standard application | 8-12 weeks | Complete documents, clear situation |
| Complex situation | 12-14 weeks | Additional documents required |
| Incomplete application | 16-26 weeks | Including time for supplements |
It is important to know that the processing time only starts when your application is complete. If the Dutch tax authorities requests additional information or documents, the deadline is suspended until you have provided these.
Which factors influence the processing time?
Various elements can influence the processing time of your expat ruling application. By understanding these factors, you can better estimate how long your application will take.
Completeness of your documentation
The most determining factor is the completeness of your application. A complete application contains all required documents, such as:
- BSN
- Signed and dated employment contract or temporary employment agreement
- Copy of the signed addendum in which employer and employee agree upon the expat ruling
- Completed and signed application form (from the website of the Dutch tax authorities)
- Proof of residence abroad prior to your employment
- Curriculum vitae with clear work and education history including location
Complexity of your situation
Certain circumstances can make the assessment of your application more complex. Consider, for example, previous work periods in the Netherlands, unclear residence history, or specific contractual arrangements. In such cases, the Dutch tax authorities needs more time for investigation and assessment.
Seasonal workload
The workload at the Dutch tax authorities varies throughout the year. During busy periods, such as around the New Year or during tax season (March-April), processing times can be longer. The summer months can also lead to longer processing times due to vacations.
How do you expedite your expat ruling application?
While you cannot completely control the processing time, there are various strategies to make your application run as efficiently as possible.
Optimal timing of your application
Submit your application within four months after starting your employment in order for the expat ruling to be granted retroactively as of the start date of your employment. If you submit the application later, the ruling only takes effect from the first day of the month after the application has been filed with the Dutch tax authorities.
Avoid busy periods (if possible) with the Dutch tax authorities when possible. The months September through November are often more favorable for faster processing.
Document preparation
Ensure all documents are complete and correct before submitting your application. Check that:
- All forms are completely filled out
- Documents are recent and still valid
- Documents are translated where required
- You and your employer have signed all required documents.
Professional support
Consider professional guidance for complex situations. A global mobility compliance audit can help identify potential bottlenecks in your application before you submit it. This prevents delays due to incomplete documentation or unclear aspects in your file.
Proactive communication
Stay in contact with the Dutch tax authorities if you have not received a response after eight weeks. You can inquire about the progress of your application through the so-called Belastingtelefoon via +31 555 385 385.
The processing time of your expat ruling application depends on multiple factors, but with proper preparation and timing, you can significantly expedite the process. By providing complete documentation and planning strategically, you maximize your chances of quick approval of this valuable tax benefit. If you need professional assistance with your application, feel free to contact our expert team for personalized guidance.
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- What are the legal risks of incorrect 30% ruling application?
- What are the most common mistakes when applying for the 30% ruling?
- How do you prepare for a 30% ruling audit by the Dutch Tax Authority?
