30% ruling in 2019

Salary requirement and shorter duration 30% ruling
Minimum salary requirement over 2018 excluding allowance
One of the conditions to be eligible for the 30% ruling is to be able to show a ‘specific expertise’ in the form of a minimum annual salary in the Netherlands. For 2018, the two salary options were:
  • For employees aged 30 or older: €37,296
  • For employees under the age of 30 with a Master’s degree: €28,350
The above salaries are annual gross salaries including contractual 13th month, bonus and/or holiday allowance, but excluding the 30% tax-free allowance.
Should the above-mentioned salary not be reached after all, the  30% ruling will be revoked and will not be granted to the employee again in future. Important here is to note the employee’s age. If an employee turns 30, the higher salary requirement will start to apply the month after the month (s)he had his / her birthday.
Increase minimum salary requirement for 2019
The Belastingdienst annually raises the minimum salary requirement for the 30% ruling. At the moment of writing, the increase for 2019 has not yet been published. Although the increase has not exceeded 1% during the previous years, it is still important to ensure that salaries of employees to whom the 30% ruling has been granted will still make the new requirement in 2019. The same obviously applies for new applications in 2019.
Shorter duration: Transition period for existing cases
As you are probably aware already, the duration for the 30% ruling will be shortened from eight to five years. Initially, this would be applied to both existing and new cases as of 1 January 2019. However, the Dutch government has decided on a transition period of two years for existing cases, meaning that the new rules on duration will only come to effect for them on 1 January 2021. Employees whose eight-year 30% ruling would have originally ended in 2019 or 2020 will therefore not be affected at all. For those with an end date of their original eight-year 30% ruling in 2021 or later, the duration will be shortened to five years.
Should you have any questions based on the above or on another matter, as always, please do not hesitate to contact us.

Salary requirements 2019

Highly Skilled Migrants in 2019
As they do every year, the IND has raised the salary requirements for highly skilled migrants for next year. When negotiating salaries to bring new transferees to the Netherlands, please keep the following minimum gross monthly salaries (excluding holiday allowance) in mind for applications received by the IND in 2019:
  • Highly skilled migrants 30 years or older: EUR 4,500.
  • Highly skilled migrants younger than 30 years: EUR 3,299.
  • Highly skilled migrants following an orientation year for highly educated persons, or without an orientation year permit within 3 years after graduating or work as a scientific researcher: EUR 2,364.
  • European Blue Card holder: EUR 5,272.

The Dutch and Hierarchy

Have a look at below film! This is our PM Mark Rutte and what he does is so typically Dutch! The Welcome Kit which we present to our customers carries the book “Dealing with the Dutch” written by Jacob Vossestein. Although he wrote it some time ago, the Dutch values he describes are of all times.

  • low hierarchy
  • directness and critical attitude
  • pragmatisme and money mindedness
  • bureaucratic and yet tolerant
  • internationalism and openness

One chapter in his book goes into hierarchy and the Dutch problem with it.

“Obviously, there is no such thing as a checklist of Dutch cultural characteristics. Yet, the Dutch increasingly discuss the question as to what exactly Dutch identity is and what sets the Dutch apart from other nations. In such discussions, journalists and philosophers often come to the conclusion that one major factor at the heart of Dutch culture is egalitarianism. A sense of everyone being equal from a moral point of view. Although there certainly are financial aspects to this also, the underlying ethical principle is that everyone should have the same opportunities and that no matter what people’s position in society, high or low, they should be treated equally and with fairness, and treat others with due respect as well.

The major condition is low profile behaviour. If people do indeed occupy a high place in society, they shouldn’t openly pride themselves on it, while those in more lowly positions have the right to speak up on balance.”

Our PM is setting a fine example of it!

I invite you to read the book and get more insight into us, the Dutch.  We use it as part of our staff training. Only when you understand your own culture, you will be able to relate to the culture of others!



Welcome to our new colleague!!

I am proud to introduce Jochem Lindelauf to you.

Jochem studied International Relations and International Organization in Groningen, Netherlands and recently moved to Amsterdam. He has a background of working in civil society and European youth work with a special focus on democratization in Eastern Europe and the former Soviet Union. He also lived and worked in Berlin for an internship in this field.

Through his experience with international communication and project management, we believe that working with people in international relocation suits him perfectly. We trust he will bring our clients a stress-free relocation experience.

GDPR compliant with a little…

… help from our Friends!!

A big thank you to all our team members for their contribution towards GDPR compliance! It was a very successful meeting last week, where we all became more aware of the increased processing of digital data and the need to protect it. The meeting started with showing the trailer of the WikiLeaks film “The Fifth Estate” pointing the attention to the somewhat grim effect of data leaking, and finished with a brainstorm session about how our field consultants could contribute to being compliant.

We also had a chance to introduce our new colleagues Danielle and Jochem, and at the same time say goodbye to Saskia. A special thanks to our colleague Rachel Viersma for her wonderful pictures of our meeting!

Letty & Jochem, Danuta Saskia 1 Danielle Teammeeting GDPR Taking GDPR notes Goodbye Saskia

We are about people coming together, exchanging knowledge and experience! We are i-Mobility Relocation, how may we serve you?

Opinie over voorgenomen versobering 30% regeling

De tussentijdse looptijdverkorting van de 30%-regeling voor bestaande gevallen is voor Leo Stevens de zoveelste bevestiging dat respect voor de bestuurlijke beginselen kennelijk niet meer in de genen zit van onze bestuurders. “Een trieste constatering,” vindt de emeritus hoogleraar fiscale economie van de EUR.

Looptijdverkorting ook voor bestaande gevallen
Het kabinet wil per 1 januari 2019 de looptijd van de 30%-regeling voor werknemers uit en naar het buitenland verkorten van acht naar vijf jaar. Deze verkorting geldt zowel voor nieuwe als bestaande gevallen. Ook voor het belastingvrij vergoeden van de werkelijke extraterritoriale kosten gaat een maximumperiode van vijf jaar gelden. Dat het kabinet de looptijd van de regeling voor bestaande gevallen niet eerbiedigt, zorgt voor veel onrust. In een eerder artikel voor TaxLive gaven Frank Mélotte en Huub Kapel (LIMES international) al aan dat respectering van bestaande gevallen toch het minste is wat men van een betrouwbare overheid mag verwachten.

Stevens, die zich nog altijd met hart en ziel inzet voor kwaliteitsverbetering van de fiscale rechtstoepassing, kan niet anders dan deze zienswijze van Mélotte en Kapel beamen. “Op zichzelf genomen zijn in de kabinetsreactie op de evaluatie van de 30%-regeling begrijpelijke argumenten aangevoerd voor de looptijdverkorting: de regeling wordt hierdoor doelmatiger, de beschikking 30%-regeling wordt veelal niet langer gebruikt dan vijf jaar en vrijwel ieder ander land met een vergelijkbare regeling hanteert in de regel een vijfjaarslooptijd.” Desondanks is het zonder enige bestuurlijke schroom doorvoeren van een looptijdverkorting voor bestaande gevallen volgens Stevens zéér aanvechtbaar. “Het kabinet negeert hiermee het vertrouwensbeginsel en vindt het kennelijk zelfs niet nodig deugdelijk te onderbouwen waarom de eerbiedigende werking van dit soort regelingen niet behoeft te worden gerespecteerd .Dat is een verkeerd signaal richting belastingplichtigen. Regelgeving en uitvoering moeten worden gedragen door fundamentele rechtsbeginselen. Deze inbreuk is de zoveelste toevoeging aan de lijst van beleidsregels die de betrouwbaarheid van de overheid ondermijnen.”

Geloofwaardigheid op spel
Met onmiskenbaar onredelijke wetgeving beschadigt het kabinet de belastingmoraal. In zijn meest recente boek ‘Vertrouwen in de toekomst; vertrouwen in elkaar’ maakt Stevens een brede inventarisatie van de factoren die de afgelopen tijd afbreuk hebben gedaan aan het rechtsstatelijke karakter van het Nederlandse belastingstelsel en die mede hebben geleid tot aantasting van het positieve imago van de Belastingdienst. Het zonder enige onderbouwing met drie jaar verkorten van de maximale looptijd van de 30%-regeling voor bestaande gevallen, past in de daarin opgenomen reeks. Het voelt als een typisch staaltje onredelijkheid.
Het kabinet had dit gevoel volgens Stevens ten minste kunnen pogen te verzachten door het rechtsstatelijke dilemma rond deze maatregel duidelijk in kaart te brengen. Het had kunnen aangeven dat de pro’s en contra’s van de looptijdverkorting óók voor bestaande gevallen serieus zijn gewikt en gewogen, maar dat ondanks alle beginselrechtelijke bezwaren integrale bekorting toch de beste optie is gebleken. “Bestuurlijke integriteit vereist dat je als overheid zoekt naar een evenwichtige afweging van alle in het geding zijnde belangen en niet simpelweg voorrang geeft aan het budgettaire belang.”

Inbreuk op het draagkrachtbeginsel
Stevens is overigens geen voorstander van de 30%-regeling. Het stoort hem dan ook dat in de kabinetsreactie met geen woord is gerept over de inbreuk van deze instrumenteel gemotiveerde regeling op het draagkrachtbeginsel. “Daarom had naast de duur van de fictieve 30%-aftrek en de optie voor de partiële buitenlandse belastingplicht, ook aandacht moeten worden besteed aan de suggestie een maximumbedrag in te voeren voor de aftrek of onbelaste vergoeding van de extraterritoriale kosten. De ongelimiteerde toepassing vormt immers de meest schrijnende inbreuk op het draagkrachtbeginsel. Inbouw van zo’n maximumbedrag zou de regeling meer maatschappelijk draagvlak hebben gegeven.”

Als het aan Stevens ligt verdwijnt uiteindelijk de 30%-regeling, maar dan wel op een doordachte en fatsoenlijke manier. “Het was beter geweest als de wens tot verdergaande aanpassing van de regeling gepaard was gegaan met gerichte beleidsacties om op EU-niveau af te spreken dat alle lidstaten met dit soort schadelijke belastingconcurrentie stoppen en dat zij dat uiteraard doen op een wijze die een rechtsstaat betaamt.”

Source Tax Live

i-Mobility onderschrijft deze opinie. Je kunt alleen in uitzonderlijke gevallen terugkomen op eerder gedane beloften!!

We are ready for May 25th, the GDPR deadline!

We had a very successful team meeting this week, during which we discussed the GDPR preparations we have been undertaking so far. The 8 main principles for the processing of personal date once formulated by OECD (Organisation for Economic Co-operation and Development) in 1980 still hold today. GDPR is about these 8 principles:

1. Collection Limitation Principle

There should be limits to the collection of personal data, data should be obtained by lawful and fair means, and where appropriate, with the knowledge or consent of the data subject.

2. Data Quality Principle

Personal data should be relevant to the purposes for which they are to be used, and, to the extent necessary for those purposes, should be accurate, complete and kept up-to-date.

3. Purpose Specification Principle

The purpose for the collection of data should be specified at the time of collection and data should not be used for anything other than its original intention without again notifying the data subject.

4. Use Limitation Principle

Personal data should not be used for purposes outside of the original intended and specified purpose, except with the consent of the data subject or the authority of the law.

5. Security Safeguards Principle

Personal data should be protected by reasonable security safeguards against such risks as loss or unauthorised access, destruction, use, modification or disclosure of data.

6. Openness Principle

There should be a general policy of openness about developments, practices and policies with respect to personal data. Individuals should have easy access to information about their personal data, who is holding it, and what they are using it for.

7. Individual Participation Principle

An individual should have the right to know if a controller has data about him/her and to have access to that data in an intelligible form for a charge, if any, that is not excessive. An individual should also have the right to challenge a controller for refusing to grant access to his/her data, as well as challenging the accuracy of the data. Should such data be found to be inaccurate, the data should be erased or rectified.

8. Accountability Principle

Data controllers should be accountable for complying with the measures detailed above.

Our consultants are all signing the data processor agreements at the moment, we have our Protocol for Data Breach Notification and a Register of our business processes for which we need to make use of personal data. We are ready for the future of Data Privacy!

Please read about our Privacy Policy and Statement here.


We are about people coming together, exchanging knowledge and experience.

We are i-Mobility Relocation. How may we serve you?

Job Opening

After welcoming our new colleague Danielle, we are looking for yet another new colleague!!

The job?

  • International Mobility Coordinator, assisting our customers relocating to the Netherlands with immigration, home finding, settling in and departing again,
  • Full time (32 hours at minimum),
  • Training on the job, if needed.

We ask!

  • A candidate between 30 – 55 years of age and living in the greater A’dam area,
  • University degree or Higher Education,
  • Driving licence,
  • Start date April 1, 2018, possibly sooner.

Preferably a Dutch national, yet with international living and/or working experience. A reliable and creative personality able to deal with life’s inevitable disappointments in a mature way. Positive outlook on life, healthy curiosity and pleasure in service delivery. IT literate & down to earth working attitude, strong administrative skills and strong people skills are a prerequisite. No 9 to 5 attitude but putting up your sleeves and working hard for the fun of it. We offer a personal working environment where you are an important part of the team, supporting your colleagues and getting support from them in return.

Contact me if you believe this is the job for you and we’ll have a talk.


Welcome to our new colleague!!

I am proud to introduce Daniëlle de Groot, our new colleague, to you!

With a background in operations and event management, Daniëlle has worked in an international environment for over 20 years. After having lived and worked in Switzerland for 4.5 years, she moved back to the Netherlands with her family in 2006 and has been active in the expat world ever since. With her empathetic, service-minded and results-driven approach, she ensures expats and their families will have a smooth landing and feel welcome in the Netherlands.

I wish her all the luck and a lot of fun for this new adventure!

We are hiring!!

We are hiring!!

We are looking for new office staff, Dutch nationals, with international living and/or working experience. Reliable and creative personalities able to deal with life’s inevitable disappointments in a mature way. IT literate & down to earth working attitude, strong administrative skills and strong people skills are a prerequisite. No 9 to 5 attitude but putting up your sleeves and working hard for the fun of it.

We offer a personal working environment where you are an important part of the team, supporting your colleagues and getting support from them in return. Flexible hours, full time (32 hours at minimum) and training on the job if needed.

The Job?

International Mobility Coordinator

What does it entail?

Assisting our customers relocating to the Netherlands with immigration, home finding, settling in and departing again.

We ask!

University degree or Higher Education

Driving licence

Positive outlook on life, healthy curiosity and pleasure in service delivery

Contact me if you believe this is the job for you and we’ll have a talk!!