End of the first five years of the 30% ruling
Article ID: 314 | Last Updated: Thu, Feb 7, 2013 at 2:50 PM
I started my job in the Netherlands on September 2007, but the 30% rulling application was done, and granted, on May 2009. The validity is thus 1-05-2009 until 31-08-2017. When is considered the end of the first five years? September 2012 or May 2014?
The period for which you could get the 30% ruling started on 1 September 2007. So this is also when the first five years period started which means that it ended in September 2012. From that moment the new rules which became effective from 1 January 2012 were applicable to you.