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?
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:
- the minimum salary requirement
- 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.