30% Ruling and Ukraine Refugees

The Dutch tax authorities informed us about the 30% ruling (expat allowance) relating to refugees from Ukraine.

The Dutch tax authorities take the position that the reason of the employee for his stay in the Netherlands is important for the question whether there is a right to the 30% ruling.

The employee must have come to the Netherlands to perform work in the Netherlands. A Ukrainian refugee who fled Ukraine because of the war and after a while finds work in the Netherlands, is therefore in principle not eligible for a specifically exempt reimbursement of ET costs (extra-territorial costs) and also not for the 30% ruling.

This is of course different if the employee has already concluded an employment contract with a Dutch employer at the time that the employee had not yet fled Ukraine.