Working abroad for a Dutch employer

/Working abroad for a Dutch employer

Working abroad for a Dutch employer

Working in The Netherlands for a foreign employer affects your maximum duration of the 30% ruling.

The mirrored situation, Working abroad for a Dutch employer who is registered for the Dutch Payroll tax, affects your maximum duration of the 30% ruling  in the same way. This has been decided by The Supreme Court in 2006.

The situation was as follows. A Dutch national was hired by a branch office in London of a Dutch payroll tax registered BV for his job in London. This working period was taken into account as a period of previous employment, despite his claims of violations with EU-law. Because of this he did not meet the 10 year period for previous employments (which is now 25 years) and was denied the 30% ruling.

Technical reference (for tax professionals): Supreme Court, January 13, 2006.

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