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New 30% regulations - 150 km rule. How is the distance calculated?

I understand the new regulations for the 30% ruling will mean that persons who live within 150 km of the Dutch border will not be eligible for the ruling.
In the case of the United Kingdom how is this distance measured? Would the distance be calculated as the shortest distance between both borders (or from your previous place of residence in the United Kingdom)?
For example how would

a) Liverpool to Netherlands be calculated
b) Wimbledon to Netherlands
c) Ramsgate to Netherlands

The distance is measured between the (previous) place of residence and the nearest Dutch border. Only a small part of the UK is less than 150 km away from Dutch border (so irrelevant is where you actually work in the Netherlands!). You can measure this for example on which works with Google Maps. Click on your place of residence and then click on the nearest Dutch border and a line is drawn and the distance is shown.
a) Liverpool is 500 km from Dutch border
b) Wimbledon is 250 km from Dutch border
c) Ramsgate is 135 km from Dutch border
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Comments (10)
Comment by kleo on Mon, Nov 12th, 2012 at 11:35 PM
i lived in brussels for 11 months in 2011-2012. before that i used to live in the south of europe. i was recruited a few months ago though an international call by a dutch university to pursue a phd. could i qualify for the 30% rule. the university denies it because of my stay in belgium (closer than 150 km from the borders). is what they say valid?
Comment by arjan enneman on Fri, Feb 15th, 2013 at 2:00 AM
the university is indeed right. in the 24 months before you came to the netherlands you did not live at least 16 months further than 150 km from the dutch border. your stay in brussels just lasted 3 months too long.
Comment by ilyas on Tue, Feb 19th, 2013 at 3:08 AM
i am currently living in emirates for the last 10 years and was offered a position in holland with the same company. i would like to live in brussels but work in amsterdam. can i claim for the 30 % taxe on my salary? many thanks
Comment by arjan enneman on Thu, Feb 21st, 2013 at 8:10 AM
since you lived more than 16 months of the last 24 months before signing a contract in the netherlands at a distance of more than 150 km from dutch border, you can indeed apply for the 30% ruling. if you meet the other requirements the ruling can be granted to you.
Comment by charlotte on Tue, Jan 14th, 2014 at 5:14 PM
I have been living in Lille (France) for some years and are supposed to move to the Netherlands for work. I am not sure that Lille is more than 150km from the Dutch border and so do not know if I can benefit of the 30% ruling for expats. Does somebody know ? thks
Comment by kechan on Sun, Jul 20th, 2014 at 11:16 PM
Hey, I followed an Erasmus Mundus program hosted by a dutch university in the last 24 months, of which i stayed outside Netherlands (150 km at least) for more 18 months. Before employed by a Dutch company, I was also not here in Netherlands. The problem is, my Dutch residence permit is valid for the complete 24 months. Am I still eligible for 30% ruling in this case?
Comment by Arjan Enneman on Wed, Apr 8th, 2015 at 4:46 PM
You can check the distance between Lille and nearest Dutch border on
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 10:38 AM
If you studied in NL you will have to prove that you were officially registered in another country more than 150 km from Dutch border during your study to be able to apply.
Comment by Jess on Fri, Feb 26th, 2016 at 8:35 PM
Hi. I have lived in Koeln, Germany for 9 months only for study in 2013-2014. But I quit and went back to my country for 3 months, which is further than 150km away from NL. Afterwards, I did my master in NL from Sep 2014-June 2015 and started working here in the Netherlands since Oct 2015. Am I still eligible for 30% ruling do you guys think? Thanks for your helps!
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 10:49 AM
When you were hired you were already living in the Netherlands because of your master study. This means that you are not an incoming employee (not recruited from abroad) and thus you don‘t qualify for the 30% ruling.
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