Expats

Smit & de Wolf is the go-to party for foreigner working in The Netherlands looking for reliable tax advice. Our advisors are skilled in both Dutch and international taxation and therefore can handle all types of tax issues of expats: e.g. tax advice, filling out income tax returns and request for the so-called 30% tax ruling. We believe in a personal approach and one-on-one contact, while maintaining flexibility and a fair price.

Smit & de Wolf can assist you with your payroll administration and ensure you are in compliance with the Dutch tax legislation. Likewise, we can help business that don’t outsource their payroll administration optimize their payroll and advise on employee remunerations, international social security or split payrolls.

Due to (officially recognized) higher average expenses for expats, Dutch legislation has created the 30% tax ruling. This means that for expats who meet the following requirements, 30% of their gross salary is tax-free:

• The employee works for an employer that is registered with the Dutch tax office and pays payroll tax;
• Employer and employee have to agree in writing that the 30% tax ruling is applicable;
• The employee has to be transferred from abroad or has to be recruited abroad;
• The employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring;
• The employee’s salary is at least EUR 37,000 per annum;
• The employee needs to have expertise that is scarcely available in the Netherlands.

At Smit & de Wolf we specialize in providing financial services for expats. Our advisors know exactly how to help you with all your questions about the 30% tax ruling.

As a foreigner, the Dutch tax law can differ from your home country’s tax legislation. We can help you with the things like; filing your tax return, applying for the 30% ruling, tax advice when you are buying a house and other (international) tax related matters.

The Dutch tax legislation requires you to submit a yearly tax return before May 1. However, if you submit your return before April 1, the tax authorities will assess your return before July 1. If you cannot meet the deadline for filing the Dutch tax return, you can request for an extension. The tax authorities will impose a penalty for late filing, so it is important to keep a close eye on the deadline.

After you have submitted your Dutch tax return, you will initially receive a preliminary assessment from the tax authorities, which is based on the tax return, but without being checked by the tax authorities. Once they have checked the return, a final assessment will follow.