My 30% ruling was granted in September 2007. My first period of guaranteed 60 months expires after January 2012. I am planning to change employer during 2012. What happens to the duration of the 30 % ruling?
Assuming I fulfill the requirements, will I continue to benefit from the 30% ruling for another 5 years (10 years in total) or the duration will be reduced (8 years in total)? What happens if I change employer with the new regulations?
The reduced duration of 8 years is only applicable for new applications made after 1 January 2012. With new, I mean the first application in the Netherlands. So if you change employer the duration will remain 10 years as long as your first contract started before 1 January 2012.
Under the rules before 1 January 2012 the first five years of the 30% ruling were (in principle) guaranteed. After 5 years the tax authorities could check whether there was still scarcity. Under the new rules this is no longer the case. There is now an ongoing check to see if the employee still qualifies with respect to salary level etc. Before 2012 the 30% ruling was granted for 10 years, since 2012 for maximum 8 years.