The Dutch government has announced the revised salary requirements of the 30%-ruling, applicable as from 1 January 2018:
- If you have a qualifying master degree and if you are younger than 30, your fiscal salary under the 30%-ruling must exceed € 28,350 in 2018;
- If you are 30 years old, your fiscal salary under the 30%-ruling must exceed € 37,296 in 2018.
If you have a partner who does not work, he or she may be eligible for a tax refund of more than € 1,000 every year, under certain conditions.
The method to obtain this refund is as follows: he or she must file a personal income tax return as fiscal partner.
If you are employed by a large multinational, your employer may pay one of the big4 accounting firms to prepare your tax returns, but they will usually refrain from preparing your partner’s tax return.
Yodatax Expat Solutions has a great offer for you to obtain the aforementioned tax refund, note that it works 5 years retroactively.