Global Rewards Update - Netherlands - June 2012Netherlands: Dutch 30 percent ruling applicable to equity income received after departure from the Netherlands |
This GRU discusses a ruling of the Dutch Supreme Court in which it was decided that the 30 percent ruling could be applied on any Netherlands-sourced income from equity incentives, even if vested and/or received after the employee left the Netherlands, provided that the income must be allocated to work performed in the Netherlands during a period where the 30 percent ruling was applicable.
Global Rewards Update - Netherlands - June 2012