Netherlands - Application of the 30%-ruling on income received after departure from the Netherlands

Global Watch ()

A Dutch Court of Appeal (Hof's Hertogenbosch) issued a decision on the application of the 30%-ruling on income received after an employee has departed from the Netherlands. This income generally concerns bonus payments, or benefits from (conditional) shares and stock options, which (partially) relate to Dutch services. The question at hand was whether the 30%-ruling could be applied to these benefits.