30% regulation - change of employer - previous employer did not apply for the regulation
Article ID: 179 | Last Updated: Mon, Dec 9, 2013 at 1:19 PM
I live and work in the Netherlands since 1 year, and my company does not allow me to benefit from the 30% ruling. Now I‘m changing job - I will remain in the Netherlands - and I would like to know if I can apply for the 30% regulation. Thank you.
Important is whether you met the requirements the moment you arrived in the Netherlands to work for your first employer. If you did you can still apply for the ruling if you are changing jobs, even if your first employer did not want you to use the ruling. In that case it will require some more paperwork though since the application must be filed as if it is done for the first employer and at the same time the relevant information about your new job will have to be provided.
Be aware that you have lost a year. The maximum term will not be extended with a year, you have stayed/worked in the Netherlands during this year so this period will reduce the maximum term for which you can get the ruling.
Expatax can assist you with the application, see www.expatax.nl/30rulingapplication.