Flüchtlinge aus der Ukraine können von einem beliebten Steuervorteil für Expats in den Niederlanden profitieren

Die niederländischen Steuerbehörden haben einen Rechtsstreit gegen einen Arbeitgeber und einen ukrainischen Mitarbeiter verloren, was für viel Aufsehen sorgte. Erfahren Sie, wie ein Flüchtling aus der Ukraine den Gerichtsprozess gewann und für den beliebten „30%-Regelung“ Steuervorteil berechtigt wurde, sowie welche Möglichkeiten sich in der Zukunft eröffnen.

Rechtliche Unterstützung bei Migrationsfragen für Ukrainer in der Ukraine und im Ausland

HOLEN

The Netherlands has long been a popular country for expats, in part because of its favorable tax regimes, such as the 30% ruling. This rule allows a certain category of foreign workers to receive 30% of their salary without paying taxes, which significantly reduces the financial burden for newcomers.

However, in the case of refugees, in particular from Ukraine, there are often difficulties in applying this preferential treatment due to the special circumstances of their relocation.

Court precedent: a Ukrainian refugee wins a case against the Dutch tax authorities

In 2022, a Ukrainian refugee who moved to the Netherlands with his family due to the war became involved in a legal dispute with the Dutch tax authorities. The case was one of the first of its kind and had a wide resonance.

The man started working in the Netherlands in September 2022, and his employer applied for the 30% ruling. However, the tax office refused to grant the benefit, justifying its decision by saying that:

1. The refugee did not come to the Netherlands to work, but due to personal circumstances (war).

2. At the time of the start of work, he was already residing in the country, which, according to the tax authorities, excludes the possibility of applying the “30% ruling”.

Court decision: recognition of the right to the benefit

The court ruled that the tax service acted unlawfully and satisfied the refugee's claim. The main arguments in favor of the employee were the following facts:

- Personal motives for moving do not prevent the benefit. The court noted that the war as a reason for relocation cannot be considered an obstacle to the application of the 30% ruling if the employee meets other criteria.

- Lack of sustainable ties with the Netherlands. The plaintiff proved that he did not have long or stable ties to the country before moving: he owned a home in Ukraine, continued to pay bills for it, and his children studied at Ukrainian schools online.

As a result, the court ruled that the refugee was entitled to apply the “30% ruling” retroactively. In addition, the tax service was ordered to reimburse the court costs in the amount of €1750.

Don't want to miss important updates and useful articles? Subscribe to our weekly newsletter!

Implications for Ukrainian refugees

This case sets an important precedent for other refugees working in the Netherlands. Although the court decision does not formally have the force of law for other cases, it can be used as an example in similar disputes with tax authorities. Ukrainians who were forced to move to the Netherlands due to the war can contact lawyers to protect their rights to apply the “30% ruling”.

What is the 30% ruling and who can apply for it?

"30% ruling ” is a tax benefit granted to highly skilled foreign workers who come to the Netherlands to work. The main conditions for obtaining the benefit are:

1. The employee's annual income must be at least €46,108.

2. The employee must have moved to the Netherlands from abroad.

3. The move must be work-related, not personal.

However, the court's decision in the case of a Ukrainian refugee demonstrates that these criteria can be interpreted more broadly if the circumstances of the move are exceptional, for example, due to war.

What should Ukrainians do in the Netherlands?

Ukrainian refugees working in the Netherlands can use this judgment as a guide. To do this, you should:

1. Gather evidence of the absence of sustainable ties to the Netherlands before moving (e.g., documents on housing or children's education in Ukraine).

2. Apply for a “30% ruling” through your employer.

3. In case of refusal, contact a lawyer to appeal the decision of the tax office.

This case is an important step in protecting the rights of Ukrainian refugees seeking stability and work in the Netherlands. It shows that it is possible to integrate into new conditions using available tax instruments, even in difficult circumstances.

If you find yourself in a similar situation or have questions about tax benefits or refugee rights in the Netherlands, contact the professional migration lawyers from Visit Ukraine. A team of experienced specialists will help you assess your situation, prepare the necessary documents and effectively protect your interests in legal disputes. Thanks to the support of professionals, you will be able to make the most of the available opportunities and avoid unnecessary difficulties.

We remind you! The European Commission has identified a list of countries that are the best for employment. The Czech Republic, Romania, and Germany are among the leaders. Read more to find out whether it is easy for Ukrainians to find work in these countries, which vacancies are the most common, and what salaries they can get.

Photo: Getty Images

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

Our recommendation for a safe and comfortable trip: 

Visit Ukraine Insurance - insurance for a safe stay abroad without unnecessary expenses;

Green Card - compulsory car insurance for traveling abroad;

Visit Ukraine Tickets - book tickets for buses, trains, and airplanes to/from Ukraine and between cities around the world;

Private Lawyer service - professional legal support on visa and migration issues;

Visit Ukraine Merch - buy patriotic clothing and accessories with worldwide delivery.

© 2018-2024, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

All rights reserved.