Circumstances and conditions
Identify specialist review points using employment, recruitment, education and salary information.
A CLEARER FINANCIAL PICTURE
Understand the conditions.
Plan with clarity.
Your employment start date, salary structure and residence history affect tax planning. Consider the 30% ruling separately from your immigration process.
WHO IS IT FOR?
For employees recruited from abroad, their employers and founders planning their post-incorporation tax arrangements.
WHAT CAN WE CONSIDER TOGETHER?
Application preparation
Clarify information needed from the employer and employee, with attention to timing.
Changes over time
Bring job changes, the decision period and start-date-specific transitional rules into the review.
From discussion to action.
Practical elements of the plan, subject to the agreed service scope:
- Information list for tax review
- Employer discussion agenda
- Start-date-based review timeline
BEFORE WE TALK
30% ruling: 2026 conditions and 2027 transitions
A separate assessment of recruitment, salary and start date—not an automatic entitlement.
Read the related guideDoes my HSM permit automatically qualify me for the 30% ruling?
No. Immigration and tax rules are separate. Recruitment, expertise and income, residence history and other tax conditions need their own review.
Will everyone move to 27% in 2027?
No. The government’s transition table distinguishes when the arrangement started. People who began by the end of 2023 have different transitional treatment from 2024 and later starters.
Why do the first four months matter?
To apply the arrangement from the first working day, the request needs to reach the tax authority within four months. Applying later is not the same as losing all entitlement.
What do advisory fees cover?
A proposal follows a needs review and a written service scope. Advisory fees, official charges and third-party costs such as notarial work or translations are considered separately. This planner does not place a paid order.
YOUR NEXT STEP
Your plans can be big.
Let your first step be simple.
Share your goals. Let’s clarify the topics for our first conversation.