Dear Fellow Exapts,
I am not sure whether this has drawn your attention or not.. But I thought of bringing this up and wanted to know your opnion on that.
As per the new budget, there are going to be some or to be put in better words... (MORE RESTRICTION) to be implemented on Expats.
Changes in the 30 percent ruling
The state secretary has announced some changes to the current 30 percent ruling. The following restrictions will be introduced:
• The "specific knowledge" requirement will be backed by a minimum salary requirement of EUR 50,600. Please note that this minimum salary requirement refers to the taxable salary; therefore a salary of approximately EUR 73,000 inclusive of tax free reimbursement is required;
• Periods of living and/or working in the Netherlands in the last 25 years will be deducted (previously the last 10 years were relevant);
• Dutch nationals have to have lived and worked abroad for at least 25 years to qualify as "being hired from outside";
• Anyone living within a 150 km radius from the Dutch (land)border will not qualify as "being hired form outside". Due to the wording, only employees hired from Germany and Belgium will be excluded.
On the other hand, the 30 percent ruling will be opened up for young PhDgraduates: the minimum salary requirements will be lower for them; EUR 26.605, again this refers to the taxable salary. Furthermore, if they take on a job directly after having finished their PhD in the Netherlands, they will be deemed to be hired from outside the Netherlands.
The validity of 30 percent rulings granted before 2012 will remain unchanged. Please note however:
• that a change of employers may qualify as a new application, for which the new rules may apply;
Query :- Does that mean that if anyone willing/looking to change employer within Netherlands, he /she cannot do until they have a salary package of minimum 73,000 euro p.a. as if not there are chances that they might loose their present 30% benefit??
• that the current regulations offer the tax authorities the option to check the status of the employee benefitting from the 30 percent ruling after five years have passed. The tax authorities may use this to deny the second five years of eligibility based on not meeting the criteria of the new regulations if the first five-year period has not already passed before 1 January 2012. The state secretary has indicated that the 25 year review period will not be applied in these cases, the other criteria newly introduced will be.
Would appreciate if anyone can share their opnion on the above.
Wow ... ain't that a kick in the pants. 
I am not surprised though because they are always changing something.
I believe it was poster Rigsby that posted that the 30% was only supposed to be for 'scientific researchers' ...initially.
But when I received the [English] form and the instructions back when I applied for it .. there was no mention of the rule being for 'researchers' or some such - as I am in the IT field. I filled out the form just like other expats here as 'scarce resources' in my field.
Now, when I received this ruling in 2000 - it was the 35% rule - then years later they made it the 30% rule and yet later they changed the 'construction' of the 30% so that it would have no impact on your taxes etc and now .. this.
Oh well. 
All good things ...
What is your source for this information?
To answer your question: As it stands today - when you change employers, your new employer definitely has to reapply to get you the 30% rule again. I changed jobs and this is what I had to do as there is no 'renewal' form for the 30%.
So if what you say above is true ... then I would say yes, the 73k limit would be imposed on you if you started working for another company. 
Niet zo mooi.
What I gathered from internet about this change is 'it is still a proposal'. And yes according to it things are going to change starting from 1st Jan 2012. Plan is to avoid 'misuse' of 30% ruling by returning dutch nationals, 150 Km border employees, non-skilled workers etc.
So,
1. 30% ruling will no longer be skilled based criteria anymore, it will be more wage based criteria.
2. Plan is to re-evaluate 30% after every 60 months (5 years) instead of 10 years (currently). That means from 1st Jan 2012 they will re-evaluate all 30% ruling beneficial from 1st Jan 2007.
3. Threshold is indeed changed (to exclusing 30% ruling) atleast 50.619 gross per year (€ 26.605 respectively for PhD).
4. 30% rule is going to be extended for 25 years instead of 10 years. 5. Finally, 150km rule so border employees (BE,DE,UK etc) cannot get this benefit anymore. Point (1) together with (2) and (3) will take care of low skilled migrants who probably earn less (and still enjoys 30% ruling) because they are not available in NL. Point (4) will take care of the fact that returning NL citizen cannot avail this benefit unless they are back after 25 years and NOT 10 years (current). But its all really sad .
Umm what do you mean by .. re-evaluate the 30% rule every 5 years instead of every 10 years? The 30% rule only lasts 10 years. That's it .. then it drops off like a hot potato. 
Hee hee! There is no re-evaluation .. that I am aware of.
So I don't follow what you mean by re-evaluation? Are you saying that I can now be re-evaluated so I can get the 30% .. back? 
I thought the theshold was 73k .. but you are saying 50k which is definitely more reasonable. Are you just not including the tax free part so indeed it is 73k?
ChakdeIndia said:
It is indeed a solid kick in the pants... I got this info from the home page of expatica. It is mentioned " In the Spotlight" section. Now if that gets implemented in 2012, then for sure I am stuck with my present employer till I reach 73 k limit... which will take me ages .. or may be forever :(( and I don't think any new employer withing Netherlands will be willing to give 45-50% jump in salary package. We are stuffed..
Stuffed indeed.
But it won't be 'forever' though. The 30% rule only last 10 years so stay at your current job until it runs out and then take another job. 
hello
you can try to cancel the car allowance and take it as cash on your next lease it may increase your income by 10-15K per year to get close (to exclusing 30% ruling) atleast 50.619 gross per year
KB..
idearulez said:
4. 30% rule is going to be extended for 25 years instead of 10 years.
I've not read this. The idea of the tax break is to help you adjust to the Netherlands financially. I can't see them extending this: it would be incredibly generous of them to pay you this for half your working life/career. If you can point to that, I would be interested to read it.
The only '25 year' thing that applies, according to my understanding, is that should you have claimed the 30% rule at anytime in the last 10 years (soon to be the last 25 years), moved abroad then move back to the Netherlands later in your career, they will deduct any months/years previously claimed the first time, from the amount of time you can claim it the second time.
akw said:
hello
you can try to cancel the car allowance and take it as cash on your next lease it may increase your income by 10-15K per year to get close (to exclusing 30% ruling) atleast 50.619 gross per year
KB..
Yes, but aside from the fact that my new BMW is waiting for me to pick it up at this moment 
that would mean .. I would have .. no car. Hee hee!
So ... how would I be able to get to my customers and get to my office? Public transport would be an absolute joke.
Sure, I would like to get the 30% money again of course, who wouldn't, but I would never disrupt my lifestyle for the sake of this extra money.
Nooo I have been driving a car every day since I was 21 years old which was a lonng time ago so I would never be living in this world .. without a car. 
No car! Now that's just crazy talk.
Hee hee!
Hello
with 39% gain , you can always buy a another Used BMW from Germany with low mileage Check it out in www.mobile.de. I am working from home, I am trying to get ride of my car , lease car is just not good investment. You've probably heard this before: Cars depreciate the second you drive them off of the dealership's lot. Your used car may be considered an asset because you can sell it for a large amount of money when needed. KB
Hope that will need touch my second five years of eligibility as stated below or
I have to cancel my pension/do a lot of over time/ cancel my car lease/ hope for a good bonus to reach it or pass it. :-)
he validity of 30 percent rulings granted before 2012 will remain unchanged. Please note however:
Oh I'm not gonna do all that. The company gives me a leased vehicle every 4 years - I just pick out the color and the bells and whistles I would like according to my budget which is fairly generous. I get free insurance, free gas etc the works.
So I don't care if the car depreciates or anything .. as I'm just gonna get another one anyway. .
So I am not investing in the car but I am being taxed on the value of the car - though because I have a mortgage .. this all gets flushed out when I file my taxes so I get a sizable amount back anyway.
No, I would personally never lease a car. If I were to go that route, I would take that extra money and buy a used car and be done with it, But then I'd have to buy my own gas, pay taxes, insurance, pay road taxes, the regular service fees ets. All those headaches .. just so I can drive around in an older no so cool looking car. I think only one of my colleagues does this and .. umm he's a little 'isolated'. Everyone else is driving a nice shiny new car.
(Shrugs) Different strokes ..
My company gives me a car that .. they lease for me. That is the system. Actually, abot 50% of Dutch employees are offered such by their companies.
Umm the second part of your text is not what I mean though.
The point I was making above was that idearulez said 'they would re-evaluate the 30% rule every 5 years instead of every 10 years.'
Well, this makes no sense as the 30% is not re-evaluated at 10 years ... at all. That is my point. At 10 years the 30% simply .. ends.
Anyway, if I can get the 30% back - which I strongly doubt .. that would be great. Otherwise I am fine just as I am. No need to take any drastic steps.
ouloveit1 said:
Umm what do you mean by .. re-evaluate the 30% rule every 5 years instead of every 10 years? The 30% rule only lasts 10 years. That's it .. then it drops off like a hot potato.
So I don't follow what you mean by re-evaluation? Are you saying that I can now be re-evaluated so I can get the 30% .. back?
I thought the theshold was 73k .. but you are saying 50k which is definitely more reasonable. Are you just not including the tax free part so indeed it is 73k?
It is indeed 73 K gross
akw said:
hello
you can try to cancel the car allowance and take it as cash on your next lease it may increase your income by 10-15K per year to get close (to exclusing 30% ruling) atleast 50.619 gross per year
KB..
Bouncer ....?? what car allowance you are on about mate.. ?
ChakdeIndia
Duration
1) The maximum duration of the ruling is 10 years and will be reduced by other periods you have stayed in the Netherlands. After 5 years the tax authorities may ask the employer to prove that the employee still meets all the conditions.
The noise is coming this website as you can see
http://www.expatica.com/nl/news/news_focus/The-Netherlands-2012-budget-Impact-on-expats_176883.html
2) In order to get lease car just simple middle size car, your company needs to pay about 800-900 euros per month. KB
for lease car , Ministers want to change company car tax calculations
the cabinet wants to change the way income tax is levied on company cars so that the tax reflects the actual amount of private use, the Financieele Dagblad reports on Saturday.
At the moment company car drivers have to pay tax over the catalogue value of the vehicle, if they use it privately to drive more than 500 km a year. But the FD says the government wants to run trials using an automatic journey registration system, which would allow the tax office to calculate tax on the actual kilometres driven privately.
they are talking about putting a tracker in your car. KB
KB
Umm there used to be a system like this when I first moved here 11 years ago. Basically, you paid less taxes when you kept a ledger of all the miles to made for work only. I forget how it worked it though ... too much of a hassle to keep up with so .. I don't think many of my colleagues opted for this.
Then it kind of went away.
But if they want to put a meter on my car to track my private km driven .. that's okay too.
btw - I don't pay taxes over the catalogue value of the car if I travel over 500 miles. I pay taxes on 20% (maybe it is 23% now) of the the value of the car - period.
This figure is seen as income and a part of my salary but as I mentioned earlier .. if you are carrying a mortgage, this more than all comes out in the wash.
For example, if the car costs 45k then about 9k is added to my salary as income which is a relatively small amount so you really don't feel it at all.
Basically, for me .. it is like driving a car for free.
akw said:
ChakdeIndia
Duration
1) The maximum duration of the ruling is 10 years and will be reduced by other periods you have stayed in the Netherlands. After 5 years the tax authorities may ask the employer to prove that the employee still meets all the conditions.
The noise is coming this website as you can see
http://www.expatica.com/nl/news/news_focus/The-Netherlands-2012-budget-Impact-on-expats_176883.html
2) In order to get lease car just simple middle size car, your company needs to pay about 800-900 euros per month. KB
1) So I think Idearulez misspoke ...as this article clearly states what they mean by re-evaluation.
The article is saying among other things is ... you will be granted the rule for 10 years but after 5 years .. they will re-evalate if you still qualify for the rule. This did not happen in the past.
2) Yes, but if you opt to pass up the leased car and just take the cash in your hands .., you don't get that 800 - 900 per month in your hands. They have made a deal with the leased company for that figure - but that has nothing to do with the deal they would make with you if you did not go for the leased car deal and took the money.
Oh nooooo, you will get maybe about half of that figure in your hands per month. Ask your people. That's why after you pay the car note, the insurance, taxes, maintenance, your gas etc .. it is not worth the hassle of owning your own car in this country IF you have the option of your company leasing a car for you.
Umm if I think about it ... another guy likes to tinker and work on his own car in his spare time ... so he takes the money, yes.
In fact, I went through this 'exercise' with my colleagues years ago when I first moved here because I wondered why so many of them did not take the money and buy their own car .. instead of leasing. In the end ... once they explianed it all ... it's not worth the hassle.
May as well take the leased car and put the whole thing out of your mind.
Oh I just remembered one other colleague in Belgium that does not have a leased car and takes the money ... but she does not have a Driver's License and does not know how to drive. I don't know how she manages but I know her husband drives her around sometimes. Now that would drive me .. nuts. Hee hee!
Oh well.
ouloveit1 said:
Umm what do you mean by .. re-evaluate the 30% rule every 5 years instead of every 10 years? The 30% rule only lasts 10 years. That's it .. then it drops off like a hot potato.
So I don't follow what you mean by re-evaluation? Are you saying that I can now be re-evaluated so I can get the 30% .. back?
I thought the theshold was 73k .. but you are saying 50k which is definitely more reasonable. Are you just not including the tax free part so indeed it is 73k?
Re evaluation means :
After this new rule come into force there will be re-evaluation for people who receive 30% rule within 60 months (so Jan 1 2007) will be checked against this new rule if they are still eligible. Not you ofcourse 
. Sorry for the confusion.
Yes Threshold is standard now to€ 50.619 Eur gross yearly excluding 30% allowance and probably no 30 year old age criteria. so anyone who is earning€ 50.619 yearly gross should be fine.
I think by excluding 30% allowance means if you get X Eur gross/year and after 30% ruling its calculated to be Y (Y <= €50.619) then you are not eligible. X should already be greater than € 50.619.
osita said:
idearulez said:
4. 30% rule is going to be extended for 25 years instead of 10 years.
I've not read this. The idea of the tax break is to help you adjust to the Netherlands financially. I can't see them extending this: it would be incredibly generous of them to pay you this for half your working life/career. If you can point to that, I would be interested to read it.
The only '25 year' thing that applies, according to my understanding, is that should you have claimed the 30% rule at anytime in the last 10 years (soon to be the last 25 years), moved abroad then move back to the Netherlands later in your career, they will deduct any months/years previously claimed the first time, from the amount of time you can claim it the second time.
I think you are right I mis read something its indeed for returning dutch people and they now will have to be eligible for this rule unless they live and work outside of NL for atleast 25 years.
idearulez said:
ouloveit1 said:
Umm what do you mean by .. re-evaluate the 30% rule every 5 years instead of every 10 years? The 30% rule only lasts 10 years. That's it .. then it drops off like a hot potato.
So I don't follow what you mean by re-evaluation? Are you saying that I can now be re-evaluated so I can get the 30% .. back?
I thought the theshold was 73k .. but you are saying 50k which is definitely more reasonable. Are you just not including the tax free part so indeed it is 73k?
Re evaluation means :
After this new rule come into force there will be re-evaluation for people who receive 30% rule within 60 months (so Jan 1 2007) will be checked against this new rule if they are still eligible. Not you ofcourse
Yes Threshold is standard now to€ 50.619 Eur gross yearly excluding 30% allowance and probably no 30 year old age criteria. so anyone who is earning€ 50.619 yearly gross should be fine.
I think by excluding 30% allowance means if you get X Eur gross/year and after 30% ruling its calculated to be Y (Y >€ 50.619) then you are not eligible. X should already be greater than € 50.619.
So then what is the 73k all about then?
2) Yes, but if you opt to pass up the leased car and just take the cash in your hands .., you don't get that 800 - 900 per month in your hands. They have made a deal with the leased company for that figure - but that has nothing to do with the deal they would make with you if you did not go for the leased car deal and took the money.
Oh nooooo, you will get maybe about half of that figure in your hands per month. Ask your people. That's why after you pay the car note, the insurance, taxes, maintenance, your gas etc .. it is not worth the hassle of owning your own car in this country IF you have the option of your company leasing a car for you.
Umm if I think about it ... another guy likes to tinker and work on his own car in his spare time ... so he takes the money, yes.
Yes , The leased company figure and cash are same with Additional 10% standard contribution of the total lease from net salary.
I believe more than the half of that figure in the car allowance per month with 30% ruling for example.
Car allowance 1000 Euros
30% tax-free allowance 1000* 30% = 300
Taxable Income 1000-300 = 700
For the part of income between €32,739 and €54,367 , the tax range is 42% of 700 = 294
Total net income is 300+(700-294)=706
Additional 10% standard contribution of the total lease from net salary. This will pendent of your company policy. ( 
)
Take home Net will be 706-100= € 606
Also, all this calculation will dependent on your personnel situation. Three years ago, I was doing a lot of travelling around the customers, But Since a year; I don’t even move my car from driveway, as I am 100% working from HOME. Small used car can do the job for me like
Petrol Citroen C1 1.0 with 4,6 l/100 km combine with €14 road tax and 20 € insurrance per month.
The rule is if you burn too much petrol running like crazy to see your customers, it is better to use lease car , if not check the option of dropping the lease car option.
Now this rule will not work in USA or UK as our customers pay expenses like petrol…etc and this is why most of colleagues in UK are buying their own cars.
When I move to NL from UK , I was little surprise to see most companies like IBM, HP, SAP, Cisco, EMC in Netherlands don’t charge their expenses like petrol/lunches/transport to them
May be it is time to pass to the customers.
Rdgs,
KB
PS : lot of Americans are starting using http://www.carmax.com/ as they have really excellent deal as I did very close value to what in blue book http://www.kbb.com/
akw said:
hello
you can try to cancel the car allowance and take it as cash on your next lease it may increase your income by 10-15K per year to get close (to exclusing 30% ruling) atleast 50.619 gross per year
KB..
Hello akw, are you saying that this 73K gross also includes bonuses and/or car allowances? Currently I have been holding %30 ruling for the last 4 years, and if new rules applies, in 2012, I will be exemined again, my salary is below 73K, but if car allowance included then I am above 73K, do you think car allowance can be added for the calculation?
Regards
