Check percentage for 35% rule

In this step you can view and modify the percentage for the "35 % rule" (35%-regeling) for foreigners temporarily working in the country.

Example

Percentage for the "35 % rule" = 35.

Requirements

If you are using the code Special Expenses Regulations in infotype Fiscal Data NL (0060), a value must have been entered in the 35 % rule field.

Standard settings

The data prescribed by the tax authorities is supplied with the standard delivery.

Recommendation

You can enter missing figures and modify values according to new requirements.

Activities

1. Check the 35 % rule percentage and change it if necessary.
2. To change values, delimit the old data and create a new record with the correct starting date and the new values. Please note that you also need to include the values that do not change.

Further notes

At present, there are two ways of applying the 35 % rule to foreigners working in the country temporarily:

1. Code 01: The amount is calculated as 35/65 of the basic amount compensatory allowance (basis OT) and is paid as net amount. The amount is deductible with respect to social insurance regulations (SV-wetten) and the basic amounts compensatory allowance (basis OT) and income tax (basis loonheffing).
2. Code 02: The amount is calculated as 35/65 of the basic amount compensatory allowance and is paid as net amount. It is a deductible item for the basic amounts compensatory allowance (OT) and income tax (loonheffing).