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30% ruling distance rule - job change

Hi,

I have a question with respect to 30% ruling. I came to The Netherlands in 2007 and applied for the 30% ruling in 2009 (lost 2 years due to no info on this). Got 30% ruling until 2017.

I shifted my job multiple times until 2013. My 30% got approved all the time. Now I‘m looking for a job change and I saw that there is a distance rule of 150 km. I came to The Netherlands from Germany which is less than 150 km from the Dutch border.

Will I still be eligible for 30% ruling?. How strict is this 150 km rule, especially for people whose 30% got approved before 2012?

Thanks in advance,

Answer:

The regulation around the 30% ruling indeed changed on 1 January 2012. From that moment new conditions were introduced. One of them is the 150 km distance requirement. 

This requirement states that if the distance between your foreign address and Dutch border is less than 150 km the 30% ruling is not applicable. So distance is measured from Dutch border to the place you were actually living in Germany and not from the German border to the Dutch border or from the German border to your Dutch work address. 

If the distance was less than 150 km you will indeed lose the 30% ruling once the first 5 years have passed. Since you came to the Netherlands between 1 January 2007 and 1 January 2012 and received the 30% ruling during that period the old rules from before 1 January 2012 remain applicable for 5 years. So in 2012 when your 5 years period ended the 150 km requirement became applicable. If you changed job in 2012 and the tax authorities didn‘t make an issue of the 150 km requirement  there may not be a problem. But do check again if you lived more than 150 km from Dutch border, because if not your employer can be confronted with a big tax claim. If you change employer the tax authorities should normally also check this. 

 

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Comments (2)
Comment by Giuseppe on Thu, Oct 22nd, 2015 at 9:02 PM
But isn‘t the distance rule still in discussion in court?
Comment by Arjan Enneman on Mon, Oct 26th, 2015 at 3:53 PM
Yes, it is still in discussion in court. But the Dutch Advocate General and the Dutch Supreme Court already indicated that the distance rule is allowed. The case has been sent back to a lower Court for the final decision, but I expect that this decision will be according to this indication and that the 150 km rule will be accepted. European Court of Justice already ruled that the 150 km rule can be in line with European law.
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