Jan-2013 update on time limit to change employer
Article ID: 367 | Last Updated: Sat, Mar 23, 2013 at 4:33 PM
I have heard that the tax office has updated the time limit to change employer: "the tax office confirmed that the regulations regarding the 30% ruling have been updated and the time limits for the transfer of the 30% ruling removed. As a result, we can use a start date on your employment contract."
Can you comment?
The text of the 30% ruling for the year 2013 is very clear about it.
If the incoming employee changes employer during the period the 30% ruling was granted, the ruling can be continued with the new employer on mutual request if the period between the date on which the employment contract with the previous employer ended and the date on which the employment contract with the new employer is agreed is not longer than 3 months.
This was just a formalisation of existing rights. The official text of the 30% ruling before 1 January 2012 mentioned that an employment contract should have started within 3 months after the last contract ended. But the Supreme Court of Justice decided that relevant is when the employee found a new job, so not when the new job would actually start. In the new rules as of January 2012 the law has changed according to the decision of the Court.
So if you signed a contract within these 3 months but start working after 4 months you still qualify for the 30% ruling.