Doctorate promotion

/Doctorate promotion

Doctorate promotion

Employees performing research for their doctorate promotion that are hired within 1 year after their promotion do not have to meet the 150 km condition.

For this exception technically the employment should start after the promotion, but approved by the Secretary of Finance is that as long as the promotion is the reason for the employment, the employment may start before the promotion. The 30% ruling will start after the promotion.

Technical reference (for tax professionals): Implementation Order Payroll Tax Act, article 10e, section 3.
and Secretary of Finance, August 23, 2013, question 11.

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