The Dutch tax authority has issued a position document on the application of the reduced salary requirement for the 30% Ruling for expatriates under the age of 30. The general minimum salary is currently EUR 48,013, but for expatriate employees under the age of 30 with a master's degree or higher, a reduced minimum salary of EUR 36,497 applies. The position document clarifies that when a qualifying expatriate employee turns 30 during the year, both salary thresholds must be recalculated prop…