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30% rule extension


Question:

I have the 30% rule since almost 9 years.

My situation is that my partner still lives in italy therefore I travel back and forth every 2nd week. Basically I‘m more close to a commuter with my things and beloved being abroad. I also travel a lot for work (e.g. a period of about 1-2 months per year) and I was relocated in Australia for a period of about 4 months. You can imagine I‘m not yet integrated and...(it‘s shame I know) I don‘t speak a word of Dutch.

I‘m wondering if there is any possibility to apply for an extension of the 30% rule. What would be the requirements? Is there any case of extension that you have looked into? Is it possible to claim for an extension for the time I was actually not working in the country?

Answer:

The 30% ruling was granted to you for the maximum possible period of 10 years (8 years since 1 January 2012). When you reach the end of this 10 years the ruling automatically ends and can‘t be extended anymore. After 10 years your stay in the Netherlands is not seen as temporary anymore. It doesn‘t matter whether you actually lived in the Netherlands or made the Netherlands the center of your life. Relevant is that you were staying in the Netherlands for work. You can live outside the Netherlands and work in the Netherlands and get the 30% ruling. An employee doesn‘t have to relocate to the Netherlands in order to get the ruling. Under the new rules since 1 January 2012 the 150 km distance requirement was introduced however, which is heavily under attack of the Court of Justice at the moment, but this requirement is not applicable to you anyway.

The period in Australia will not be used to extend the 30% ruling, unless the ruling was put on hold when you left the Netherlands to work in Australia. Especially if your employment contract continued during this foreign period it will be difficult to proof that your stay in the Netherlands ended.

Your employer will not be able to reimburse the extra territorial costs either after you have been in the Netherlands for 10 years for the same reason, your stay is no longer being considered temporary in my opinion, although some can say otherwise.

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