Freelancers and sole proprietors: no
The 30% ruling is an employer scheme. As a freelancer or sole proprietor you have no employer, so you cannot use it.
Employed by your own BV: possibly
If you run your business through a Dutch BV and are employed by it as director, the BV is your employer. You can then qualify, provided you meet the same conditions as any other employee: recruited from abroad, the 150-kilometre rule and the salary norm.
Salary: two rules at once
Your salary has to meet the salary norm of the 30% ruling and the customary salary rules for director-shareholders. Your BV also has to be able to pay that salary. That means the ruling mainly makes sense for founders whose company can afford a market-level salary from the start.
The order of steps
Set up the BV, register it as employer, start your employment and apply for the ruling within 4 months of your first working day. If you are still planning your move, we can prepare everything in advance so the deadline is never at risk.
Extra scrutiny
The tax authorities look closely at applications from director-shareholders. A well-substantiated salary and a clear description of your role help. We prepare the application with that in mind.
