To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion.
For 2018, the taxable salary must be more than EUR 37,296 and more than EUR 28,350 for employees holding a Master Degree and who are younger than 30 years old.
The condition is checked by the Dutch tax authorities through the 2018 payroll information provided. If it would appear that the condition is not fulfilled the 30% ruling will be withdrawn with retroactive effect and can no longer be applied.
We therefore advise to verify before year end that employees with a 30% ruling still meet their salary criteria for 2018.