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Netherlands clarifies immigration salary threshold for highly skilled foreign nationals in relation to the 30% ruling
On 21 March 2025, the Immigration and Naturalization Service (IND) provided clarifications on the 30% ruling regarding salary calculations for highly skilled foreign nationals. These clarifications follow a ruling by the Administrative Jurisdiction Division of the Council of State (ABRvS) on 6 December 2023, which raised questions about the consistency of the IND's policies regarding the salary criteria for highly skilled foreign nationals. The 30% ruling enables employers to provide up to 30% of highly skilled foreign nationals' salaries tax-free, increasing their net salaries. However, it does not exempt employers from the requirement that highly skilled foreign nationals' gross salaries meet applicable salary criteria, even when 30% of their salaries do not incur taxes.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.