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The 30% Ruling in 2026: How It Works and Who Applies with ICS Payroll
The 30% ruling is a tax-free reimbursement of 30% of gross salary for expats hired from abroad. The employer, not the employee, applies to the Belastingdienst within four months of the start date. ICS Payroll performs the salary norm test, submits the initial application, and manages annual renewal…