Verzoek expatregeling: the Dutch 30 percent ruling
This is the application for the Expatregeling, still widely known as the 30 percent ruling: permission to pay part of an incoming employee salary as an untaxed allowance.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is LH 5981?
The scheme lets an employer give an employee recruited from abroad a tax-free allowance for the extra costs of living temporarily in the Netherlands, instead of reimbursing those costs individually. Both the employer and the employee apply, and both sign.
The same form is used to continue a ruling an employee already had with a previous employer, which is the common case when someone changes job during the term.
Who files LH 5981?
- Employers hiring an employee recruited from abroad
- Employees moving to the Netherlands for a job
- Companies taking on someone who already had the ruling elsewhere
- Payroll providers applying on behalf of an employer
How to fill out LH 5981
- Use the version for the year the employment starts.
- Fill in the employer details, including the loonheffingennummer.
- Fill in the employee details, including the burgerservicenummer and the address abroad before the move.
- Answer the questions on recruitment from abroad, the distance from the Dutch border and the salary level.
- Have both the employer and the employee sign, then post the form to the address printed on it.
Quick fill LH 5981 on this page
Prefer to see the form itself while you type? Open LH 5981 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Who applies, the employer or the employee?
Both. The form is a joint request and needs two signatures, which catches people out when one party fills it in alone.
The employee already had the ruling.
Say so on the form. Continuing an existing ruling with a new employer is one of the situations it is designed for, and the remaining term carries over rather than restarting.
Is it still 30 percent?
The percentage and the term have been changed by legislation more than once. Use the form for the right year and check the current rules before promising a figure in a contract.