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For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is € 27,901 (which is gross € 39,859).Minimum required taxable salary (70%): € 36,378 (which is gross € 51,969).

For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is € 27,901 (which is gross € 39,859).Minimum required taxable salary (70%): € 36,378 (which is gross € 51,969).

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The entered employee will not have worked in the Netherlands if he worked in the country for a maximum of twenty days in every calendar year for the period of 25 years.A request for application or continued application of the proof scheme with respect to an entered employee shall be made to the tax inspector (tax office in Heerlen).He shall decide on the request for a decision that is eligible for objection.Should the request be made within four months after the start of employment as an extraterritorial employee by the employer, the decision shall be retroactive to the start of employment as extraterritorial employee.If the request is made later, the decision shall apply starting the first day of the month following the month in which the request is made.This information may still be relevant though if scarcity has to be proven.Minimum required taxable salary (70%): € 37,296 (which is gross € 53,280).For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is € 28,041 (which is gross € 40,059).Minimum required taxable salary (70%): € 36,705 (which is gross € 52,436).30% ruling" For entered employees the term of the proof scheme is a maximum of 8 years, starting on the first day of employment by the employer (for employees who were granted the 30% ruling before January 1, 2012 the term is maximum 10 years).Should an entered employee have another employer during the term, the proof scheme shall remain in force at the joint request of the employee and the new employer for the remainder of the term, providing the period between the end of employment by the former employer and the realization of the employment by the new employer is no longer than three months.