Dentists have right to 30% ruling after all: no longer necessary to show a scarcity

The 30% ruling applies to experts recruited from abroad, under certain conditions. The employer may then provide a tax-free allowance of 30% of the salary. In order to be eligible for the 30% ruling, an (incoming) expat must have a specific expertise which cannot be obtained or is scarce on the Dutch labour market.

Since 1 January 2012, the ‘expertise criterion’ has been further supplemented by a minimum income requirement. The expat in question is now considered an expert if he meets this minimum income.
Generally, the fact that the ‘expert’ has to be recruited from abroad already shows that this expertise is scarce on the Dutch labour market; this therefore no longer has to be explicitly proven. However, for expats from some specific professional groups, the scarcity in the Netherlands still had to be shown, for football players and dentists, among other professionals. If, for the individual case, no scarcity could be shown on the Dutch market, expats from these professional groups were not eligible for the 30% ruling.

However, on 15 November 2013, the Dutch Supreme Court ruled that dentists are also eligible for the 30% ruling, as long as they meet the ‘expertise criterion’ of course. In this ruling by the Supreme Court, it concerned a dentist who came here from Germany. In this case, a so-called ‘capacity report’ was available which clearly showed that an influx of dentists from abroad was necessary in order to fill vacancies, and that without this influx onto the Dutch labour market, a shortage of dentists would be the result. This is why the Supreme Court concluded that the tax authorities could not maintain that there was no question of a scarcity.

For that matter, since 1 January 2012, for the application of the 30% ruling, the incoming expat must have lived for two-thirds of the two years prior to the employment in the Netherlands at a distance of at least 150 kilometres from the Dutch border. It is not clear whether the German dentist from the ruling mentioned above met this criterion, but it is certainly a point of attention for new situations.

If you have any questions regarding the above-mentioned, please do not hesitate to contact our expat specialists. To find out more about the 30% ruling, read our previous report.