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30% ruling and change of employer: granted for 10 or for 8 years?


If you recieved the 30% ruling before 1 January 2012 but left your current employer in 2013 and then had to re apply through your new employer would the balance of the remaining period the ruling was granted still be made up to 10 years or would it be reduced down to 8 years (ie is the 10 year rule grandfathered for those having received the orginal ruling)?


The remaining period will still be made up to 10 years.

Since 1 January 2012 the maximum term of the 30% ruling for new applications is indeed reduced to 8 years. New applications concern employees who started to work in the Netherlands after 1 January 2012. If you already had the 30% ruling on 1 January 2012 then the old maximum term of 10 years will remain applicable, even if you change employers. The application with the new employer will then not be considered a "new" application.

After the first 5 years has passed the new rules concerning the 150 km and minimum salary requirement will become applicable though.

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Comments (2)
Comment by olivier on Tue, Jul 5th, 2016 at 5:53 PM
Dear, I am under the 30% rule since February 1st 2009. After 5 years, the Dutch tax authorities extended my 30% ruling based on the 2012 new requirements. Now i am changing employer and therefore my new employer is going to ask for the ruling (I still meet all the conditions regarding salary and distances). However, and based on the article ID 455 (and its answer), on which official website can i find the data about the fact that in my case the duration of the ruling remain 10 years since i got it granted in a first place? and not be reduced to 8 years? Kind Regards Olivier
Comment by Arjan Enneman on Wed, Aug 10th, 2016 at 10:53 PM
The promise to let existing grants remain valid for 10 years instead of 8 years is based on an amendment to the official regulation proposed by member of parliament Huizing which was approved on 15 November 2011 (Kamerstukken II 2011/12, 33 003, nr. 48). This promise was legalized in article 39e of the Wage Tax Act. See in Dutch:
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