Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


30% rule at the end of the first 5 years: do I have to re-apply?

Question: 

 
The question concerns an application made before 1 January 2012 when the rules changed. Under the old rules the maximum term of the 30% ruling was 10 years instead of 8 years now for new applications made after 1 January 2012. Under the old rules also a check was made, after 5 years had passed, whether the employee still qualified for the ruling. Since 1 January 2012 this check is replaced with an ongoing check. The question is therefore only relevant till 31 December 2016 (31 December 2011 plus 5 years). 

My first 5 years of the 30% rule will be over in May 2013. Do I need to re-apply for the additional 5 years or is it automatic?
 
Answer:
 
You will not have to re-apply. The ruling is granted to you for 10 years. You will find the end date on the statement which was issued by the tax authorities when the 30% ruling was granted to you for your work for your employer. 
 
However from the moment you have reached the end of the first 5 years the tax authorities can check whether you still satisfy the conditions. In the past this was not a big issue but with the changes from 1 January 2012 this may become more challenging. Since the 5 years period ends after 1 January 2012 you will have to satisfy (some of) the new conditions which became effective from that date. 
 
Two important changes are relevant:

  1. the minimum salary requirement
  2. the 150 km distance requirement 

The minimum salary requirement means that your salary must be at least € 35,000 excluding the 30% allowance. The 150 km distance requirement means that before you came to the Netherlands you must have lived at least 150 km from Dutch border. If you do not satisfy these conditions you will lose the 30% ruling from the moment the 5 years period ends. Otherwise you can keep enjoying it. If the tax authorities has a different opinion they will contact your employer or you. 
 
Attached Files
There are no attachments for this article.
Comments (4)
Comment by blr on Thu, May 23rd, 2013 at 1:40 PM
Hello there, first of all congratulations on this blog, it
Comment by arjan enneman on Sun, Mar 2nd, 2014 at 10:01 PM
@blr Since you received the ruling before 1 January 2012 you still fall under the "old" rules. This will however only apply for the first 5 years. So from 1 january 2015 (you got the ruling on 1 January 2010) you will have to meet the new requirements like the minimum salary requirement. Right now your salary is not relevant, so the fact that your salary is below the minimum salary requirement is not a problem.
Comment by Turhan on Thu, Aug 4th, 2016 at 5:24 PM
I am an employed PhD student and my contract will finish in the end of this month. I have already 30% regulation in my PhD contract. I already found a job in an another city in Netherlands. I was wondering can I still have 30% regulation in my new contract? What shall I do to keep 30% regulation in my new contract. Thanks in advance.
Comment by Arjan Enneman on Tue, Aug 9th, 2016 at 2:38 PM
If you change employer and already have the 30% ruling and the gap between jobs is maximum 3 months then you can apply for the 30% ruling again with your new employer. For this a new application will have to be filed. See also the category "Change of employer" under the category "30% ruling".
Name
Email
Security Code Security Code
MENU