30% ruling for a returning expat - how is the 25 year period calculated?
I am a Dutch national, and I will be returning to the Netherlands after 19 years of continuous expat life. Before leaving, I was a student. Assuming I meet the criteria, will the duration of the ruling be reduced by 25-19=6 years, ie from 8 to 2 years ?
Unfortunately the situation for you is worse.
The duration of the ruling will be reduced with:
- the periods of stay or work in the Netherlands during the 25 years before the date of arrival in the Netherlands, but also with
- the periods of stay and work in the Netherlands which started more than 25 years before the date of arrival in the Netherlands and ended less than 25 years before the date of arrival in the Netherlands.
The reason to increase the period of required stay and work outside the Netherlands from 10 to 25 years from 1 January 2012 was specifically focused on situations like yours. National media came with the "news" that also Dutch nationals could benefit from this expat benefit. The media focused on nationality instead of looking at the background of the ruling. Media did not understand that Dutch expats would return to the Netherlands for other reasons then just to benefit from the 30% ruling, for example because they were specifically recruited from abroad for a certain job in the Netherlands. In your case, after 19 years one can imagine that you have moved the center of your life outside the Netherlands.