Your Own Business and the 30% Ruling
Many expats living in the Netherlands obtained the 30% ruling when they were working for an employer, but what many expats do not know is that they can benefit from the 30% ruling if they have their own Dutch BV or company. For example, a dentist, doctor or IT person who is now working for an employer can start their own Dutch BV together with the 30% ruling.
One of the requirements is that you, as an entrepreneur, are being employed by your own company. This means that you are on the payroll as an employee of your own Dutch company. It does not matter if the company is foreign or is a Dutch B.V. Important is that the company is a legal entity and this company pays wage tax in the Netherlands.
If you would like to start your own business and implement the 30% ruling for your own BV, please be aware of the following requirements:
- During your current employment the 30% ruling has already been granted in the Netherlands
- Within three months after ending your current employment you have to sign a contract with your own Dutch BV
- A Dutch BV must be set up before signing the contract
- The Dutch BV pays a taxable income of at least € 35,770 (excluded the 30% ruling), Included the 30% ruling this will be gross income of € 51,100
- A new request of the 30% ruling must be filed at the Dutch tax authorities
- The Dutch BV must apply for a VAT number at the Dutch tax authorities in order to invoice with VAT
- We recommend obtaining a special form issued by the Dutch tax authorities called VAR DGA (verklaring arbeidsrelatie) annually
In case you have more specific tax / legal related questions, please do not hesitate to contact our InterNations Dutch tax-expert / local scout, Jeroen Mijlof LLM via his InterNations Profile or via email.
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