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30% ruling: 3 months is 3 months - change of employer


Three months is three months


If an incoming employee obtains another job during the term of the 30% ruling, the employee can also apply for the 30% ruling for the new employment. The condition is that the period between the previous employment and the realization of the new employment is not longer than three months. 
 
Case
 
An employee is recruited from India and from 2009 living and working in the Netherlands. Together with his former employer, he requests a decision 30% ruling, which is awarded to him for the period 1 July 2009 to 31 May 2019. On 1 December 2012, he ends his contract with his employer and only on April 23, 2013 he enters into a contract with a new employer where he starts working on May 2, 2013. 
 
Again with the new employer he wants to apply the 30% ruling, but this is denied by the inspector: between the two employments is a period of more than three months. However, the employee argues that he was unavailable for work (or searching for work) between December 1, 2012 and February 22, 2013 because he was dedicated to the search for a home. The District Court does not agree with him: the 30% ruling does not leave room to demonstrate otherwise that one has scarce specific expertise. Also it is not possible to take into consideration a chosen period, in which one was not available for work. Apart from that the search for living space does not prevent that people can also search for work simultaneously. The employee appeals against this Court decision. 
 
The Court of Appeal agrees with the District Court's opinion. The Court of Appeal emphasizes that the three-month period must not be interpreted as such that when less than three months is sought for employment, the 3 months period is not exceeded. The 30% ruling is not granted for the new employment (which means he won't get it again anymore while he is in the Netherlands). 
 
Source: Court of Arnhem-Leeuwarden 17-03-2015
 
Conclusion
 
The idea behind the three-months period is that if it takes an employee more than three months to find a new job, his skills and experience don't seem to be scarce anymore and thus the 30% ruling is no longer applicable. Both Courts have ruled that this three-month period is a fixed period. It can't be extended. Nor can it be put on hold because the employee has decided not to search for work due to other reasons (finding a home, study, sabbatical). Not searching doesn't lead to the assumption that there is still scarcity unless proven otherwise. The advice therefor is, is to find a job within this three months even if the employee won't be available for work yet during these three months. The legislation focuses on the date an employemt contract is agreed and not on the actual start date of the employment. 
 
For more information about the 30% ruling and the services Expatax provides see www.expatax.nl/30ruling.php
 
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Comments (52)
Comment by Satrap on Thu, Jul 2nd, 2015 at 6:56 PM
I am planning to leave my job and go live in another country (Norway) for 4-5 years. I‘d still have 4 years to go before my 30% ruling expires. Can I put it in stand by while I am living abroad and apply again for it when I am back in the Netherlands?
Comment by Arjan Enneman on Fri, Jul 10th, 2015 at 12:13 PM
If you deregister from the Netherlands when you leave the tax authorities will also be informed. When you come back to the Netherlands in the future you can apply for the remaining period of the 30% ruling.
Comment by seraj on Mon, Jul 20th, 2015 at 5:18 PM
Dear, I have just applied for 30% ruling and I am waiting for the response knowing that I fill all conditions. Now, while I a€™m waiting I got another job offer more interesting and would like to know if this will not impact the 30% decision . Or I should first wait until having the response and then change the job. Else change the job, wait for the 30% response, and reapply later with new employer ? Thanks in advance. Regards,
Comment by Arjan Enneman on Thu, Jul 23rd, 2015 at 3:16 PM
@seraj If you are still in the 3 months period you can apply now with your new employer. You will then get a 30% ruling declaration with your newest employer. Otherwise it may be wiser to wait and apply once you have received the declaration for your "current" employer.
Comment by Nuno Rocha on Wed, Jul 29th, 2015 at 9:23 AM
I have 30% ruling since November 2013 but soon will start to work a new job. Can you tell me what I need to do keep 30% ruling? what is minimum salary to apply ?
Comment by alejandra bermudez on Sat, Aug 1st, 2015 at 7:23 PM
If I deregister from the Netherlands after been more than 3 months unemployed, still the same case? Can I apply in the future for the remaining period of the 30% ruling? And there is a minimum period to stay abroad before reapplying? Regards
Comment by Arjan Enneman on Mon, Aug 3rd, 2015 at 12:17 PM
If you deregister from the Netherlands and come back in the future then your application will be handled as a new application. The 3 months period is then not relevant. There is no minimum period of stay outside the Netherlands. But the tax authorities can ask you to proof that you really left the Netherlands, especially if the period between deregistration and reregistration is fairly short. If you just deregister but keep all your links with the Netherlands alive, like a rental contract, utilities etc. the tax authorities will argue that although you deregistered you didn‘t really leave.
Comment by Arjan Enneman on Fri, Aug 14th, 2015 at 11:45 AM
@Nuno: if you change employer a whole new application has to be filed together with your new employer. Expatax can assist with this. The same salary is required as which is required for you right now. You can find the amounts on http://www.expatax.nl/30ruling.
Comment by Cedrik on Thu, Oct 1st, 2015 at 10:30 PM
Say i have 30% ruling with current employer. After working with them for 4 year i decide to change employer. I understand the new employer will need to apply for 30% ruling again, but will he need to prove again that i am a highly skilled migrant? (i have skills that other might not have ?). This seems puzzling since if I was accepted at first employer on this basis why would the new employer need to prove this again? My skill probably grew during the time i worked, for sure my skills did not decrease. P.S: how do employers view the 30% ruling? Are they positive about it and would have no problem employing someone like this?
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 8:19 AM
When you change employer you indeed have to proof again that you have the required skills and experience which is scarce on the Dutch labour market. But this is just a formality. The tax authorities will only look at your salary and will not look at scarcity (unless you are a football player ). So do no€™t worry about it. It would only be an issue if you decide to do something totally different against a much lower salary. Employers normally don’t have a problem with the 30% ruling. There are some exemptions. Some multinationals do not want to offer the 30% ruling because they do no€™t want a difference in net salary between Dutch and foreign employees. But you can ask when you sollicit for a job with them. The 30% ruling will not cost them anything (it may even reduce the total employer costs).
Comment by emil on Wed, Oct 21st, 2015 at 4:19 PM
Hi Arjan, I have the 30% ruling for a few years already. I have been making 4k per month from January and the ruling has been applied directly on my salary to enjoy the maximum tax benefit possible with this salary. Now I recently quit and have already signed a new contract elsewhere within the 3 months period, so I am save on that side but I have in fact been without salary for 3 months which of course seriously affects my total year income for 2015. I‘m wondering how things are calculated and what effect this will have on the ruling. Because on an annual basis I won‘t make the cut of 36k taxable income, because of the 3 months without pay and that my taxable income due to the 30% application was only 2.8k i/o 4k before. Do I need to make sure that my new salary will be 100% taxed (in order to just make the 36k cut), or do the authorities just look on an ‘annualized‘ basis of my new salary (which will be 5k per month) and does it not matter that I had this taxable income gap of 3 month? Thanks a lot!!
Comment by Harish on Fri, Oct 23rd, 2015 at 9:15 PM
I am highly skilled migrant from India. I don‘t have 30% ruling with my current company. I am under 30 years old and don‘t have a master‘s degree. I assume my gross salary would have been the reason why it wasn‘t given to me. It‘s been almost an year and now I want to move to another company in Netherlands. If my new company is willing to apply for my 30% ruling and if my gross is exceeding the limit, will I be rewarded the 30% ruling by dutch tax authorities. I need opinion on this earliest to make a decision on my job change soon. Thanks in advance.
Comment by Arjan Enneman on Mon, Oct 26th, 2015 at 3:44 PM
@emil Our experience is that the tax authorities calculate the salary pro rata per employer. This means that the loss of income during the 3 months period will not affect your eligibility for the 30% ruling.
Comment by Arjan Enneman on Mon, Oct 26th, 2015 at 3:48 PM
@Harish Whether you qualify for the 30% ruling is determined the moment you start working in the Netherlands. Any positive developments later during your stay won‘t be of influence. So if you didn‘t qualify then you won‘t qualify now either, a salary raise now won‘t entitle you to the 30% ruling. This has recently been confirmed again by the Court of Justice.
Comment by ylgu.1111 on Mon, Nov 16th, 2015 at 12:52 PM
I am on deputation in Amsterdam with Indian-origin company and yet is not registered for 30% ruling. Now I resigned and got job with Dutch based company so am I eligible for 30% ruling and how should I apply?
Comment by Arjan Enneman on Mon, Nov 16th, 2015 at 2:46 PM
You can get the 30% ruling with the Dutch based company only if you would get the 30% ruling with the Indian-origin company. You can apply for the 30% ruling but the tax authorities will take the period with the Indian company in consideration too and whether you also qualified during that period (even if an application was not filed for that period).
Comment by Mario on Thu, Nov 19th, 2015 at 9:06 AM
I got the 30% ruling 3 years ago, when I was below 30. Now I am over 30 and I am thinking in changing my employer. However, I might not reach the threshold for employees over 30. If I understood correctly, I would need to re-apply from the very beginning and, therefore, my application would be rejected because I do not meet the requirement anymore, right? On the contrary, if I stay with my current employer, I dont meet either the minimum level for employees over 30. Shall I assume that my 30% exemption is safe in this scenario?, or they can review it anytime?
Comment by Arjan Enneman on Mon, Nov 23rd, 2015 at 4:57 PM
As soon as you become 30 your salary will have to meet the required salary. If your salary doesn‘t reach the threshold then you lose the ruling from the first day of the month after the month in which you become 30. Whether you will change employer or not doesn‘t make a difference. In both situations you must earn the required salary. But the tax free allowance can also be less than 30% if you can keep the ruling that way. Check our article "Can the 30% ruling be less than 30%?
Comment by Mario on Wed, Nov 25th, 2015 at 3:56 PM
Hi Arjan, I am a bit confused. In your article "I am a young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher" you said that the salary requirement remains the same when the employee becomes 30, as long as he/she keeps working for the same employee. What is the correct answer? If I stay with my current employer, am I "safe", or the benefit can still be re-evaluated? Thanks in advance for your reply. Regards, Mario
Comment by Arjan Enneman on Thu, Nov 26th, 2015 at 12:12 PM
There is a difference between the salary requirements for the 30% ruling and the requirements for the Knowledge Migrant Scheme (for arranging a residence permit as knowledge migrant). For the 30% ruling the required salary indeed goes up from age 30 (assuming that the employee had a master degree so that the reduced salary requirement was applicable). For the Knowledge Migrant Scheme the required salary doesn‘t automatically increase from age 30.
Comment by Alec Trician on Tue, Jan 19th, 2016 at 12:43 PM
Hi Arjan, How is the 3 months exactly calculated? I am planning to leave my current employer on 30 January, when is the latest I should sign the new contract to be able to keep the 30% ruling? Is it 30 April, or is it earlier? Thanks a lot, Alec
Comment by Arjan Enneman on Thu, Jan 28th, 2016 at 9:24 AM
Last work day plus 3 months. So if you leave your employer on 30 January you indeed need to sign a new contract the latest on 30 April.
Comment by David on Fri, Feb 19th, 2016 at 6:50 PM
I have the 30% ruling issued on june 2015 and expires in 2023. I was employed from the period 19/06/2015 to 31/10/2015 in amsterdam. i came back to my country on december 6 ,2015. and deregistered on december 5, 2015 now i have a new opportunity in Amsterdam that will come to fruition in april 2016.what is the status of the 30% ruling ? thanks,
Comment by Sara Nunez on Tue, Mar 8th, 2016 at 1:54 AM
Hello, If now i am within the 3 months after finishing my contract, ex 31 December. And I sign a new contract on 25 March, in order to start the job on 15 April. When I will apply for the 30% rule, will the authorities just look at the signature date of the contract, won‘t they? Or on the contrary, could the signature date vs starting date bring some issues for the application of the 30% rule? thanks a lot
Comment by Arjan Enneman on Tue, Mar 8th, 2016 at 4:59 PM
Important is the date on which the employment contract is agreed. So the signature date is relevant and this is within the 3 months period.
Comment by Sara Nunez on Mon, Mar 21st, 2016 at 6:35 PM
Hello, thanks for your reply. I have another question. If I deregister from the NL within the 3 months of termination of my contract in NL, and go to another country and after some months I decide to come back to the NL with another contract. Still can I apply to the 30% ruling? Since it would be like a complete new application, is the rule of 24 months applied? so I have to have lived out of the NL at least 16 months? And second question, if I deregister after these 3 months, not working here in NL, and move later to another country to work there, and two years later I decide to move back to the NL with a new contract. Could I still apply to the 30% ruling even if it passed more than 3 months after termination of my first contract and the date I deregister from the NL without having a new contract in NL? Thank you very much
Comment by yara Laguna on Mon, Mar 28th, 2016 at 10:18 PM
Hello there, my last day at work was Jan 29. To keep the 30% ruling, do I need to sign a new contract or start a new job within 3 months, i.e., do I have to sign a contract by April 29 or start work by then? :) Many thanks!!
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 3:46 PM
@david You can apply for the 30% ruling again for your new employment in the Netherlands. The term will be reduced with the period of previous stay in the Netherlands. Since you left the Netherlands and deregistered the application will be treated as a new application again. The 3 months issue is then not applicable.
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:35 AM
@Sara if you left the Netherlands and come back later the application will be treated as a new application again (not related to a change of employer). You can then qualify again. The term of the ruling will be reduced with the period of previous stay in the Netherlands. The previous stay will not be seen as a stay within 150 km of Dutch border.
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:45 AM
@Yara You have to agree with a new employer that you will start working there within 3 months after the last day of your previous employment. If you sign a new employment contract the signing date is a good proof that you both agreed on that date,
Comment by Saurav on Fri, Apr 29th, 2016 at 11:57 AM
Hello, I have a question regarding 30% ruling calculation in case of ‘change employer‘ scenarios? Let me explain my scenario in depth, I have been working in Netherlands (deputed from India) since August 2013. I have been given 30% ruling benefit since then (validity from 01-08-2013 to 30-04-2021). Recently, I have changed my job in mid of April 2016. My last working day with former employer was 18th April 2016 and start date with new employer is 19th April 2016. Now, my gross salary is a bit less than 53K with my new employer however, I do have a provision to get quarterly bonuses within my new company which can help in crossing the 53K annual salary margin. Now since, I have joined from April 19, 2016, how will my annual salary calculated for applying the 30% ruling benefits? Will my salaries from both employers will be considered (i.e. sum of salary from Jan - Apr 2016 from employer 1 + May - Dec 2016 from employer 2) for criteria of crossing 52,699 limit? OR Only salary from new Employer from May - Dec 2016 will be considered with the assumption that with the same salary + bonuses, I would have cross 52,699 limit? The problem for me is i was getting a different salary from Jan-mid April 2016 and will be getting a bit lesser salary from mid April 2016 - Dec 2016. So if i can understand that how my annual salary will be calculated for 30% ruling then i will be able to negotiate accordingly with my new employer for bonuses and other benefits.
Comment by Arjan Enneman on Mon, May 2nd, 2016 at 12:34 PM
For the 30% ruling the annual salary is relevant. So the real amount you earned in 2016, with both employers. Bonuses are included. If you don‘t reach the required annual salary it is possible to reduce the tax free allowance from 30% to a lower percentage as such that your taxable salary is higher than the required taxable salary. The gross salary is not mentioned in the 30% ruling regulations.
Comment by youssef on Wed, May 25th, 2016 at 5:35 PM
What will happen to my current 30% ruling if I stopped for 3 months and resume working with the same employer without working anywhere esle. Should I apply for a second time or I can still make use of the previous granted application.
Comment by Daniel on Thu, Jun 9th, 2016 at 5:05 PM
Dear Arjan, If my Dutch employer assigns me to work abroad for 12 months, what happens to the 30% ruling? Do I need to re-apply when I return to work in The Netherlands or will it be put on hold as I am not switching employers. Will the period be extended for the period I did not stay in The Netherlands? Many thanks.
Comment by Arjan Enneman on Fri, Jun 17th, 2016 at 11:36 AM
If you remain employed by the same employer then the 30% ruling will automatically continue. If you didn‘t receive a salary during these 3 months there won‘t however be a real benefit of the 30% ruling for you during this period.
Comment by Afan on Tue, Jul 26th, 2016 at 10:49 PM
I have the 30% ruling since Jan 2016 . i will now start working in Belgium for a new position , for the same company (now as a fix , was through an agency before) . The company is based in the Netherlands but my tax will be looked after by the Belgium tax system since i will start working and living in Belgium. My plan is to come back to the Netherlands in 2 years time and work for the same company in Netherlands . As i understood from the comments above i can apply for the 30% ruling when i come back to the Netherlands. But when de-registering from the Netherlands Authorities/tax system , do i have to stay more than 150 KM from the borders (although it‘s in Belgium which is outside Netherlands) to qualify for 30% ruling application again when i come back to the Netherlands? thank you in advance !
Comment by Josh G on Mon, Aug 8th, 2016 at 3:42 AM
Situation: if you were put on garden leave as of February 1 2016 but your actually contract termination date that is signed on the agreement to end your indefinite contract is July 1 2016. I would need to find a job by October 1 2016 in order to keep my 30% ruling ? Thank for any help!!
Comment by Arjan Enneman on Wed, Aug 17th, 2016 at 2:38 PM
@daniel, if you remain employed by the same employer then the 30% ruling will continue while you are working abroad. This will not benefit you if your salary is not taxed in the Netherlands. So the ruling will not be put on hold. You can say that you lose a year of the 30% ruling this way. It could be different if you would be taken of the payroll administration in the Netherlands entirely during the year.
Comment by Shibabrata Basak on Thu, Sep 15th, 2016 at 5:03 PM
Hi, I am from India. I have started my PhD in 2011, however I couldn‘t finish it by 2015. So, I got ‘guest researcher visa‘ to finish my PhD work. I also got the unemployment benefit in the mean time. Now I will be submitting my PhD thesis this year and I also got a job offer from January 2017 relevant to my skills. So do you think if the employer apply for 30% ruling , I will be eligible based on the fact that I have submitted the PhD thesis. Please let me know. Thanks.
Comment by Younes on Thu, Oct 13th, 2016 at 10:14 PM
Hello, I have a question about 30% rule, I came to Netherlands on July, 2013, I started as volunteer until 1st April, 2014. I had contact for 6 months from April 2014 till 30 September 2014. I applied for 30% on April 2014 but I did not get it because as the guy from HR told me that because you were here in Netherlands more than 6 months, so it is not allowed to apply for 30%. On Jan. 2016, I have a new job and I tried to apply for 30% again but they told me not allowed because you did not get in your first contract. I found you can apply if you live 16 month from last 24 month further than 15 km. (Distance requirement - 150 kilometers Incoming employees must have lived more than 150 km from Dutch border before the work in the Netherlands commences. Distance is measured in a straight line from the city you lived in to the closest Dutch border. The tax authorities will look at the city you lived in during the 2 years before you came to the Netherlands to prevent that employees move to another city further than 150 km away just before coming to the Netherlands.) So now I am confused, and my question is it allowed to apply or not? I also have a job in my home country, I paid tax every year for my job and in the meantime I paid tax here in Netherlands. So, my question is it allowed to get money from tax here or not. Thanks!
Comment by Al-jerreau on Mon, Oct 24th, 2016 at 11:21 AM
Dear Arjan, I worked in Amsterdam from 2014 to Oct 2015, and had the 30% ruling. I left the Netherlands in October 2015. I now have another offer to return to the same company. Will I be able to get my 30% ruling back after staying outside of the country for 1 year? Will the time outside of The Netherlands be deducted from the overall length the 30% ruling covers, since I only stayed 1 year?
Comment by Arjan Enneman on Mon, Oct 31st, 2016 at 1:19 PM
@Afan: If you worked in the Netherlands and had the 30% ruling, then decide to leave NL and later come back to work in the Netherlands again within 8 years after the start of the first employment contract in the Netherlands then the 150 km requirement is not applicable on your second employment contract. So if you come back to the Netherlands after having worked in Belgium for 2 years you can apply for the 30% ruling again, since you satisfied the 150 km requirement already in January 2016. The Belgium period won‘t change this.
Comment by Arjan Enneman on Mon, Oct 31st, 2016 at 1:31 PM
@Josh G: The 3 months period starts formally the day after the last actual work day (the last day with physical work), not the last day of your contract. So it starts on the first day of the Garden Leave. Court Zeeland has ruled that on 14 August 2015. There was no appeal against this decision. I can imagine that the tax authorities may not be aware that the last actual work day was much earlier then the last contractual work day, but it is important to keep this in mind when a contract is ended. So in your situation you officially had to find a job before 1 May 2016.
Comment by Arjan Enneman on Mon, Oct 31st, 2016 at 1:39 PM
AShibabrata: if the first employment in the Netherlands starts within 1 year after you finished your PhD then the period you were already in NL will not be taken into consideration and you will be seen as an incoming employee. If you were alreade employed in the Netherlands during your PhD or before the PhD then you are seen as locally hired and the 30% ruling will then not be applicable. So relevant is whether you worked in the Netherlands already (which could be related to the unemployment benefit you received).
Comment by Arjan Enneman on Mon, Oct 31st, 2016 at 1:41 PM
@Younes: Since you found the job after you arrived in the Netherlands you are not an incoming employee but locally hired. Because of this the ruling was not granted to you and that won‘t change as long as you live or work in the Netherlands.
Comment by Arjan Enneman on Mon, Oct 31st, 2016 at 1:43 PM
@Al-jerreau: if you leave the Netherlands and come back at a later moment then you can apply for the 30% ruling again. The maximum term of 8 years will be reduced with the periods of previous stay in the Netherlands. The period outside the Netherlands will not affect this.
Comment by Jude on Thu, Nov 3rd, 2016 at 9:28 AM
I would like to know if the 3 month period also applied in case of lay-off. Here is my case: I got the 30% tax ruling benefit with my first employer during 1 year and 3 month. Then, the company proceed to massive lays-off in September and I loose my job. My skills and experience are the same (even better) and still "scarce" for 30% ruling application. If I don‘t find a job in November (September + 3 month), do I loose the tax ruling benefit forever ? If not, how long is the period ?
Comment by Vijay on Fri, Nov 4th, 2016 at 3:38 PM
Dear Arjan, I am an expat employed with an Indian IT company here in the Netherlands since 01-jan-2016. Unfortunately my company has not applied for my 30% ruling (Due to negligence, mismanagement) though I was eligible. I have now got an offer to work with a dutch company. Will my new employer be able to apply for my 30% ruling? (With my new employment also, I am eligible for the 30% ruling w.r.t my age and new salary). Thanks a lot in advance!
Comment by Arjan Enneman on Mon, Nov 7th, 2016 at 3:43 PM
@Jude: yes, the 3 months period also applies in case you are made redundant. So you will have to find a job within 3 months after your last official work day. Otherwise you will not get the 30% ruling anymore as long as you are living in the Netherlands.
Comment by Arjan Enneman on Mon, Nov 7th, 2016 at 4:09 PM
@Vijay: If you were eligble for the 30% ruling when you started working in the Netherlands and you are still eligble when you start working for your new employer then you can still apply with your new employer. The maximum term of 8 years will be reduced with the months you already stayed in the Netherlands though.
Comment by Stefan on Thu, Nov 10th, 2016 at 1:17 PM
Hi all. I have the 30 % ruling from May 2012. Because now I will finish my temporary contract I need to find another job or to start again at the same company. I work with same agency from 2014 at same working place. I have master degree and my salary is 4k. Because my currently company can start a new project and wants to ask me to start work again. If the working break will be more than 3 months I will lose the ruling? As I know I can apply for unemployed benifits. My question is: If I do not start work in the 3 months I will lose the 30 % ruling?
Comment by Arjan Enneman on Fri, Nov 11th, 2016 at 2:07 PM
If you indeed don‘t arrange a job within 3 months after your last work day then you will lose the 30% ruling. You don‘t have to start working within these 3 months, but you must have arranged a job during this period.
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