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During which period should I live more than 150 km from Dutch border before I start working in the Netherlands?


Question:

I'm an Indian citizen. I stayed in Belgium from March 2013 - Nov 2013, unregistered from Belgium commune and went back to India. Applied for a new work permit and came back in Dec 2014 to Belgium. Now I got a new offer from Netherlands employer. Am I eligible for the 30% ruling because of the 150km rule? Thanks in advance. 

Answer:

For the 150 km requirement the tax authorities will look at the 24 months before you start working in the Netherlands. If in these 24 months you lived at least during 16 months more than 150 km away from Dutch border you may qualify for the ruling. 

In your situation you only lived 13 months (Nov 2013 - Dec 2014) further than 150 km away from Dutch border which means you won't qualify.

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Comments (4)
Comment by Mike on Thu, Dec 17th, 2015 at 8:26 PM
This may have helped me, thank you. But please correct me if I am wrong: I have lived (with proof) in Berlin and Hamburg, as well as Stuttgart before I relocated for 1 month to Cologne (job hunting). So taking the above into account, the 2/3 rule applies and I should be ok for the 30% rule, right? In other words: 23 months far above 150, 1 month exactly before relocating to Netherlands, below 150km.
Comment by Arjan Enneman on Fri, Dec 18th, 2015 at 9:34 AM
Yes, correct. Because of the 2/3 rule it is allowed to move to a location within 150 km of Dutch border maximum 8 months before you start working in the Netherlands. If you need help with the application just let us know.
Comment by David on Wed, Jun 8th, 2016 at 10:07 AM
This helps - I have lived in Antwerp for the the past 7 months (within 150km). Before that I have been in Manchester (further than 150km). I due to finish my current contract on 2 days before my 8 months is up but my contract for the new employer starts a week later. Can I move back to Manchester for the week or will this be considered abuse? I would like to start earlier but this is not possible to due corporate processes
Comment by Arjan Enneman on Wed, Aug 17th, 2016 at 2:27 PM
That can be considered abuse. But you can also decide to move to the Netherlands one week earlier. That shouldn‘t lead to questions.
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