If I exercise my option rights will the advantages be subject to the 30% ruling?
The answer depends on when (and where) you exercise your option rights.
In the old situation before 2012 it didn’t matter if you exercised your unconditional option rights
after you ended your job and migrated, as long as these rights could be tied to your employment.
With the legislative change in 2012 the 30% ruling ends when you are no longer an incoming employee.
The moment you move out of The Netherlands and your employer is no longer registered for the
Dutch Payroll Tax, your 30% ruling has ended. Even if your maximum 30% ruling period of 8 years (or less) has
not ended. Exercising any unconditional rights after this moment will still be subject to Dutch Payroll Tax,
but without the 30% ruling.
- 30% ruling
- Partial Non-Resident Taxpayer Status
- Extraterritorial Costs
- Calculate the 30% ruling
- Switch Employers
- Duration & Permanent check
- International School Fees
- 30% Ruling Adminstration
- Two jobs
- Payment in kind
- Payments after the 30% ruling has ended
- Exercising Option Rights
- Working abroad
- Severance Payment
- You did not apply (or unwilling employer)
- Foreign company
- Non-English Language
- Appointed Science Institutes
- Appointed Medical Institutes
- Transition 2012