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30% ruling then self-employed then employed again

Dear expatax team,

I would like to seek your advice whether it is possible to apply (again) for the 30 procent ruling in my/this following situation:

- I moved and started working in NL in 2009 and was granted the 30% ruling till 2019.
- End of October 2014, I left my employer via a "vaststellingsovereenkomst".
- Per January 2015 (so within 3 months), I started as a ‘ZZPer‘ ( self-employed) and got right away contracted for projects , with a daily rate EUR 720 EUR (till July 2015) and EUR 500 (till September 2015).
- Per October 2015, I started again with a fixed contract at a different employer.

In this situation, is it possible to apply for the 30 procent ruling again? The argument would be that I always could find right away (so to say within 3 months) an employment. Scareness of resources can be proven through the salary and the daily rates.

I am aware, that the 30% procent ruling does not apply to my ZZP-income. But would it be possible to apply for the 30procent ruling for my current fixed job? The original 30 procent ruling was granted till 2019.

Best regards,


The 30% ruling is only applicable if you are an (incoming) employee. You correctly mention that the ruling doesn’t apply to your ZZP income. Problem is that the law specifically states that the period between employers must not be longer then 3 months. In your situation you were a freelancer for more than 3 months. And indeed you still posessed the required scarce skills and experience and you were able to invoice a daily rate above the required minimum salary but still you exceeded the 3 months period. And the court decided that 3 months is 3 months. No matter what the reason is why the period between employers was longer than 3 months.

See also

So I expect that the 30% ruling won’t be granted for your current job.

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