- 30% ruling
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From 2014 the tax discount for education will be cancelled. This regulation will be replaced by a subsidiary regulation ‘Praktijkleren’, which will no longer be arranged within the salary administration. The Dutch government will continue to administer the tax discountswhich have already been applied so far.
The main objective of this subsidy is to stimulate employers to offer more educational/practical functions. The subsidy is a concession for employers in relation to the expenses they make accompanying pupils, participants or students. Furthermore this concession applies to the expenses of accompaniment for a PhD student or technological designer in training.
The individual budget is calculated by means of the total available budget per educational level. One can request this subsidy digitally at the ‘Rijksdienst voor Ondernemend Nederland (RVO)’.
Here you can read the general terms and conditions: ‘Am I considered?‘.
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