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30% tax rule - leaving and coming back


Question:

 
Hi, I was granted the 30% ruling in 2009 and worked under it for 8 months then left the Netherlands. I came back in 2011 and again had the 30% but left again. I have now been offered a permanent contract in the Netherlands but will not meet the new minimum salary requirement. As it is over 3 months since my last employment in the Netherlands will I now not be able to get the 30% ruling?

thanks for your help.
 
Answer:
 
Since you left the Netherlands your application will be handled based on the rules which came into effect on 1 January 2012. As a consequence you will indeed have to satisfy the minimum salary requirement (€ 35,000 excluding 30% allowance -> but be aware that the allowance may also be less than 30%). 
 
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