30% ruling eligibility - returning to the Netherlands
I studied in the Netherlands for one year during which period I was granted residence status. I left immediately after graduation but I will be coming back to the Netherlands to take up employment. I would like to know if I qualify for the 30% ruling. I will appreciate your response.
Since you left the Netherlands you may indeed qualify for the 30% ruling if you find a job in the Netherlands while you are living abroad and satisfy all other conditions as mentioned on http://www.expatax.nl/30ruling.php. You are then considered to be an incoming employee. Important is that you deregistered when you left the Netherlands, otherwise the tax authorities will state that you never left. They may also argue that you never left if the period between deregistration and finding a job in the Netherlands is relatively short. Then it is up to you to proof that you really left.
Be also aware that the period of earlier stay will reduce the maximum period of 8 years for which you can get the ruling.