Annual review 30%-ruling salary requirement (2017)
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- exceeds the minimum salary criterion.
For 2017, the taxable salary must be more than EUR 37,000 and more than EUR 28,125 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 2017 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 If it would appear that the condition is not fulfilled the 30%-ruling will be withdrawn with retroactive effect and can no longer be applied.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 2017.