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Do I lose the 30% ruling if my status changes to permanent residency?

 
Question:
 
I have been living in the Netherlands for almost five years on ‘kennismigrant‘ residency status and holding 30% ruling. After I reach five-year mark, if I change to permanent residency, do I lose the 30% ruling? Thank you in advance for your reply.
 
Answer:
 
You will not lose the 30% ruling if your status changes to permanent residency. The ruling is granted for 8 years (or in your case 10 years under the "old" rules). During this period you are considered to have extra territorial expenses which can be reimbursed tax free. This won‘t change if you become permanent resident or even get the Dutch nationality.
 
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Comments (6)
Comment by Vadym on Thu, Aug 13th, 2015 at 1:24 AM
Would you be so kind to refer me to the official document(s) proving this answer?
Comment by Arjan Enneman on Fri, Aug 14th, 2015 at 10:06 AM
If the 30% ruling is granted you are assumed to be in the Netherlands temporary during the period the 30% ruling is granted even if you decide to live in the Netherlands long term. The State Secretary of Finance has also confirmed this in his answer to question 7 of the Question and Answer decree of 23 August 2013 with number DGB 2013/70M. This is similar to his answer to question 7 of the preceding Question and Answer decree of 21 October 2005 with number CPP2005/2378M and question 10 of the Question and Answer decree of 26 November 2001 of which you can find the English version on http://www.expatax.nl/Documents/besluit20011126uk.pdf. The English version of the decrees of 2005 and 2013 are not available (on our website)
Comment by Georgiana on Fri, Feb 26th, 2016 at 1:25 PM
If possible, could you please confirm that the 30% rule is not lost, also in the cases when a knowledge migrant permit expires , but a renewal is no longer required due to lifting of restrictions ? (for example the case of citizens of Romania/Bulgaria who no longer require any residence permit from 2014, and an existing knowledge migrant expires this year). Basically that no direct link exists between a knowledge migrant permit and the 30% rule. Thank you!
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 7:02 PM
The 30% ruling is not linked to a knowledge migrant permit. So if it expires the 30% ruling is not (automatically) lost.
Comment by Ana Ringlever-Dospinescu on Tue, Aug 23rd, 2016 at 9:33 AM
I a˜m coming from Romania and I am living since 8 years in NL. I have the tax ruling for 10 years but I would like to apply for Dutch citizen. My question is do I lose the 30% tax ruling if I become Dutch citizen? Thank you!
Comment by Arjan Enneman on Tue, Nov 8th, 2016 at 1:48 PM
During the 10 years that the ruling is granted you are assumed to be in the Netherlands temporary even if you become Dutch citizen or permanent Dutch resident. So you don‘t lose the 30% ruling if you become Dutch citizen.
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