Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I am Dutch living outside the Netherlands and have been offered a job in the Netherlands, Can I get the 30% ruling?


Hello, I am a Dutch citizen living outside of NL for several years and been hired by a Dutch company for position of general director and got relocated from United States back to NL in January. I would like to know if I am eligible for the 30% ruling.


If you satisfy the conditions it is possible to apply for the 30% ruling. 

Be aware of the change in the rules since 1 January 2012. A for you very important condition changed at that date. Incoming employees must have stayed outside the Netherlands for a period of 25 years before arrival in the Netherlands to be able to get the 30% ruling for the maximum period of 8 years. Before 1 January 2012 the period of stay outside the Netherlands should have been more than 10 years. 

If you left the Netherlands less than 25 years ago you will not get the 30% ruling when you come back to the Netherlands again. All the years you have been living in the Netherlands before you left will be taken off the maximum period of 8 years for which you could get the 30% ruling. That period will have been more than 8 years in your situation which means that nothing remains. 

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2729 times since Wed, Mar 21, 2012
30% ruling approval letter
Viewed 878 times since Fri, Jul 10, 2015
Is it possible to build up a pension on the 30% allowance?
Viewed 3233 times since Fri, Nov 4, 2011
Where can I get my foreign diploma evaluated?
Viewed 1248 times since Tue, Aug 12, 2014
Is it possible to divide up the wage into a part that is wage and a part that is a free reimbursement for extraterritorial costs?
Viewed 2148 times since Fri, Nov 4, 2011
How long can I live in the Netherlands before losing right to 30% ruling?
Viewed 2357 times since Thu, Mar 21, 2013
30% ruling while working outside the Netherlands
Viewed 2726 times since Wed, Mar 21, 2012
Recht op 30% regeling met terugwerkende kracht?
Viewed 3124 times since Fri, Nov 1, 2013
My boyfriend has received his residence stamp. Can he apply for the 30% ruling if he finds a job?
Viewed 861 times since Wed, Jan 21, 2015