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30% tax ruling at dismissal

How to keep your tax benefits and residency in The Netherlands

Have you been dismissed by your Dutch employer, or are you considering resigning? If you benefit from the 30% ruling, your decisions can have major financial and immigration consequences. Losing your job may not only affect your salary, but also your tax advantage and, in some cases, your right to stay and work in the Netherlands.

At Juridisch Platform, our employment lawyers help expats understand their rights, negotiate better severance packages, and make informed decisions before signing any agreement.

What is the 30% ruling?

The 30% ruling is a Dutch tax facility for highly skilled employees recruited from abroad. Instead of paying tax on your full salary, up to 30% of your income can be paid completely tax-free. This benefit is designed to cover extraterritorial costs, significantly increasing your net income.

The ruling is linked to your employment. When your employment ends, the tax benefit also ends unless you quickly start working for another eligible employer. This means that losing your job can have a much greater financial impact than simply losing your salary.

Dismissal risks

If your employment ends, you may face several challenges at the same time:

  • Loss of your monthly salary;

  • Loss of the 30% tax rule benefit;

  • Potential loss your permit or visa;

  • Pressure to find a new employer;

  • Weak settlement agreement.

Because of these combined risks, expats often have a stronger negotiating position than they realise.

Should you sign a settlement agreement?

Many employers offer a settlement agreement (vaststellings­overeenkomst or VSO in short) instead of starting formal dismissal proceedings. While this can be beneficial, never sign immediately.

What it determines

  • Your final working day;

  • Your severance payment;

  • Eligibility for unemployment benefits;

  • Time to find a new employer;

  • Whether you receive garden leave;

  • The wording of your departure.

Time versus money

For expats benefitting from the 30% ruling, the timing of your departure is often far more important than the employer initially suggests.

A well-negotiated agreement can give you valuable extra time to secure a new job and preserve your financial position.

Thinking about resigning?

Many expats consider resigning after conflicts at work or because they have already found another position. However, resigning voluntarily can have serious consequences.

Before resigning, it is wise to understand whether a negotiated exit could leave you in a much better financial position.

By resigning you may...

  • Lose unemployment benefit rights;

  • Receive no severance compensation;

  • Shorten the time to find a new sponsor;

  • Lose leverage in negotiations.

Your residence permit and work visa

Many highly skilled expats work in the Netherlands under a residence permit linked to their employer. If your employment ends, your immigration status may also be affected. Depending on your personal situation, you may have a limited period to find a new recognised sponsor, apply for another residence permit or to leave The Netherlands.

Employment law and immigration law often overlap. That makes it important to consider both before accepting dismissal or handing in your resignation.

Can you keep the 30% ruling after changing jobs?

In many cases, yes. If you move to another qualifying employer and continue to meet the requirements for the 30% ruling, the tax benefit can often continue. However, deadlines and eligibility requirements apply. The longer you remain unemployed, the greater the risk of losing the benefit. This is one of the reasons why negotiating about the most suitable end date of your employment (in the settlement agreement) can be financially valuable.

Calculate severance payment (2026)

The transition payment is a statutory compensation that must be paid by your employer in the event of involuntary dismissal. A severance payment may be higher as it includes all emoluments that you will ultimately receive upon dismissal.

What is the amount of my transition payment?

The amount of your transition payment is calculated based on your monthly salary and the duration of your employment. The transition payment is maximised to € 102.000 in 2026, unless your annual salary is higher. Use the calculator below to calculate your transition compensation in 15 seconds.

What is the amount of my severance payment?

Your severance payment often exceeds the height of your transition payment, because many employees are entitled to payment of unused vacation days or bonuses. In case your employer has behaved in a seriously culpable manner or your dismissal file is incomplete, a lawyer is often able to increase your severance payment. Your severance package can't be calculated with a calculator. Just have one of our lawyers check your dismissal proposal (settlement agreement).

Questions about the 30% ruling for expats

Most employees that are confronted with dismissal have the following questions about their transition or severance payment.

We are happy to inform you about all you need to know about (potential) dismissal. You can call us free of charge. If you fill out the form below, we will call you back at an appropriate time.