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Left Holland twice and come back - can I get the 30% ruling?


I have worked in Holland in two different periods. From 1997 till 2001 and from 2008 till 2010 when I left. I was always granted the 30% ruling. I live and work elsewhere now. If I would find a new job in Holland and go back there, would I still be granted the 30% ruling? In my case the ruling was valid for 10 years. Thanks.

If you satisfy the minimum income requirement and the 150 km distance requirement you can indeed get the 30% ruling again. Be aware though that since 1 January 2012 the maximum term of the 30% ruling has been reduced to 8 years. Since you left Holland an application for the 30% ruling will be treated as a whole new application and therefore the new rules since 1 January 2012 are applicable including the shorter maximum term of 8 years or 96 months. This means you can only get the ruling for the remaining period of 96 months minus the months you were in Holland before.
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