Residency Cases Dutch Dentist

/Residency Cases Dutch Dentist

Residency Cases Dutch Dentist

A Dutch dentist, resident of The Netherlands, tried to get the 30% ruling by claiming he should be treated equally as a dentist who was hired from abroad (not a resident of The Netherlands).

The Dutch dentist does not have any extraterritorial costs, unlike dentists who are hired from abroad. His situation is therefore not the same, that’s why the Supreme Court concluded this Dentist could not get the 30% ruling.

Technical reference (for tax professionals): Supreme Court, September 21, 2012.