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I am eligible for the 30% ruling if my previous employer didn‘t apply? I had the 30% ruling before.


Question:

I was eligible for the 30% ruling till February 28th. After that, I was unemployed for 2 months - March and April. On May 16th, I signed a contract with a company and worked there till June 16th (1 month). That employer had asked me to fill in some details for the 30% ruling application on May 24th, but since I resigned from that employer on June 16th, I don‘t know what the status is of that application.

I will be joining another company from July 1st and I am planning to apply for the 30% ruling with them. Will I be eligible for the 30% ruling this time since I am doubtful that the first application might not have gone through?

Answer:

To be able to apply for the 30% ruling again you must be able to proof that the gap between employment contracts was never bigger than 3 months. If the application for the 30% ruling was not filed by your previous employer for whom you worked 1 month you may now have to proof that you actually worked there and that you also satisfied the conditions for the 30% ruling during employment. The fact that the employer did not file an application doesn‘t mean you won‘t be able to get the 30% ruling, it may just require a little more paperwork.

If you have the signed employment contracts of your previous job and the coming job you should be able to get the ruling again. Expatax can of course assist you and your employer with the application, see www.expatax.nl/30rulingapplication.

Additional comment

In your situation the gap between the first employer and the new employer is more than 3 months. If it would have been less than 3 months you could already apply based on this only, without involving the period you worked for the second employer who didn‘t apply.

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Comments (2)
Comment by anexpatfromfaraway on Fri, Feb 7th, 2014 at 11:58 AM
I worked at employer 1 from June 10th to December 1st where i had the 30% ruling. then i worked at employer 2 (employer 1 got acquired) from December 2nd to January 31st where they did not apply for 30% ruling as I resigned very quickly. I started with employer 3 from February 1st.so if i understand correctly, employer 3 can apply for a transfer for the 30% ruling from employer 1 as long as they do it before February 31st. the period worked for employer 2 (2 months) wont matter. Am I correct?
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 9:48 AM
The period worked for employer 2 should not keep you from getting the 30% ruling. Employer 3 has 4 months time to apply for the ruling after the start date of the employment contract. The 3 months period between employers doesn‘t mean that the application must also be filed within those 3 months.
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