Caribbean Netherlands

/Caribbean Netherlands

Caribbean Netherlands

In order to qualify for the 30% ruling the employee has to live at least 150 km of the Dutch border in at least 16 of the last 24 months prior to his employment in The Netherlands. Are the borders of the Caribbean Netherlands included?

No, the Implementation Order only mentions The Netherlands, excluding territorial sea and economic zone, and not the Kingdom of The Netherlands. Therefore the borders of the Caribbean Netherlands are not included.

If the borders of the Caribbean Netherlands are not included, can I get the 30%-ruling if I am a resident of the Caribbean Netherlands?

Yes, you can receive the 30% ruling if you are a resident of the BES-Islands, Aruba, Curaçao and Sint Maarten if you meet the conditions of the 30%-ruling. This is confirmed by the tax authorities in their Payroll Handbook.

Technical reference (for tax professionals): Implementation Order Payroll Tax, article 10e, section 2b and Handbook Dutch Payroll Tax 1 October 2016, page 193.