If you obtained a PhD in the Netherlands and enter into employment within one year of being awarded the PhD, you will be eligible for the 30% ruling if you meet both of the following conditions: • during your PhD research and between obtaining the PhD and commencing employment you lived in the Netherlands or within a 150-kilometre radius of the Dutch border; • you lived at a distance of more than. [...] There is one exception to this rule: the country where you live is entitled to levy tax provided the following conditions are satisfied: • you do not stay longer than 183 days in a period of 12 months in the country of employment, and • your salary is paid by or on behalf of TNO, established in the Netherlands, and • your salary is not paid by a permanent TNO establishment in the country of employ. [...] • if the nature of the journey justifies the use of your own transport, you will receive a reimbursement in accordance with the 'Reimbursement of travel expenses' section of the 'My Mobility' chapter. [...] Briefing with the International Coordinator During this meeting, usually with your manager and the HR business partner, you will discuss the legal consequences of the posting and the consequences for your terms and conditions of employment. [...] • if the nature of the journey justifies the use of your own transport, you will receive a reimbursement in accordance with the 'Reimbursement of travel expenses' section of the 'My Mobility' chapter.
Authors
- Pages
- 31
- Published in
- Netherlands