Glossary entry

Dutch term or phrase:

bewijsregel & aftrekregeling

English translation:

35% / 30% ruling

Added to glossary by Willemina Hagenauw
May 18, 2005 13:10
18 yrs ago
1 viewer *
Dutch term

bewijsregel & aftrekregeling

Dutch to English Other Human Resources Employment/Placement of foreigners in the Netherlands
Dit zijn twee regelingen die toegepast worden op werknemers die op tijdelijke basis vanuit het buitenland in Nederland komen werken. De zin luidt: "In beginsel is het derhalve niet mogelijk dat een werknemer na afloop van de 35%-aftrekregeling van 60 maanden onder de noemer van job-rotation opteert voor de 35%-vergoedingsregeling c.q. 30% bewijsregel."

Proposed translations

+5
2 hrs
Selected

35% / 30% ruling

You may have to paraphrase. Under the 35% ruling, the employer and expat employee can agree that 35% of the employee's salary is paid tax-free (aftrekregeling). Alternatively, under the same ruling they may agree that all actual (and qualifying) expat expenses (e.g. school fees) are reimbursed tax-free on production of evidence of those expenses (bewijsregeling).
Peer comment(s):

agree Francina : upon production of evidence or producing evidence
10 mins
agree sonja29 (X)
1 hr
agree writeaway
1 hr
agree jarry (X) : I.e. that UP TO 35% of the employee's salary is paid tax free.
2 hrs
agree Els Thant, M.A., B.Tr. (X)
13 hrs
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4 KudoZ points awarded for this answer. Comment: "Many thanks Chris!"
10 mins

Deduction order & tax deduction

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Note added at 16 mins (2005-05-18 13:27:32 GMT)
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Here is a website that may help you with this translation:
http://www.pwcglobal.com/nl/dut/about/svcs/tls/pwc_foreign_n...\'35%%20tax%20deduction%20netherlands\'
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