Prerequsites for starting a business
Can I have the 30% ruling if I start my own business?
If you are working for an employer under the 30 per cent ruling, you can continue to make use of the 30 per cent ruling if you start your own business in The Netherlands.
One of the requirements is that you, as an entrepreneur you are employed by your own private limited liability company (BV), that is, that you are on the payroll of your company. It is important that the company is a legal entity paying taxes in the Netherlands.
The following requirements need to be met if you would like to implement the 30% ruling for your own BV:
- During your current employment the 30% ruling has already been granted in the Netherlands
- Within 3 months after ending your current employment you need to sign a contract with your own BV which was set up before the signing of the contract
- The Dutch BV pays a taxable income of at least € 37,00 (without the 30% ruling) less if you are under 30 years of age or have a masters degree
- A new request for the 30% ruling must be filed with the Dutch tax authorities
In principle the conditions for the 30%-ruling still apply if you start a company yourself.
For more information on the conditions please see: