With Jans Carstens, Andy Foskett, Andy Hodge, Philip Paur, Neil Rogers
Assignees to the Netherlands who meet the qualifying conditions can apply to have 30% of their remuneration exempted from Dutch income tax. Previously the 30% ruling could be applied for by the non-Dutch employer where individuals were seconded to the Netherlands between intra-group companies. The assignee would remain employed by the foreign company but payroll would be administered by the Dutch company, which would apply for the ruling. Under the decree this is no longer possible, and the app