On Monday March 24th 2014, we organized a tax lecture for PhD candidates. Marianne Both from Both advocatuur gave a lecture on the Dutch tax system for non-Dutch PhD candidates, and a lecture for Dutch PhD candidates.
A summary of the lecture for Dutch PhD candidates can be found here: Prout Dutch tax lecture 24 March 2014. It contains information on what to declare in box 1, deductible costs from income tax, regulations after obtaining your PhD, benefits, averaging of fluctuating income, and fiscal partnership.
The summary of the lecture for non-Dutch PhD candidates, in which the 30% tax ruling, the M form, and costs that can be deducted from income tax were discussed, can be found here: Prout non-Dutch tax lecture 24 March 2014.