In this step you can view and modify the percentage for the "35
% rule" (35%-regeling) for foreigners temporarily working in the
Percentage for the "35 % rule" = 35.
If you are using the code Special Expenses
Regulations in infotype Fiscal Data
NL (0060), a value must have been entered in the 35 %
The data prescribed by the tax authorities is supplied with the
You can enter missing figures and modify values according to new
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.
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
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).