The 150 km distance rule - 30% ruling - Luxembourg
Article ID: 226 | Last Updated: Sat, Mar 23, 2013 at 4:36 PM
I am a non-eu and was working in Luxembourg for over 2 years, I moved to Amsterdam for a new job in Feb 2012 (my contract was signed in Dec 2011). I was only told recently about the 150km rule which may affect my 30% ruling application. Can you please give professional advice on this? Will i still be eligable as obviously it is over 450km between Lux and Ams? Is this a debatable topic with the tax authority? Many thanks.
The new 150 km requirement sees on the distance between your (previous) place of living and the nearest Dutch border. Irrelevant is where you actually work or that you moved to the Netherlands to live here. So although the distance between Luxembourg and Amsterdam is more than 150 kms, the tax authorities will only look at the distance between Luxembourg and the Dutch border at Maastricht/Heerlen.
However, you mention that you signed a contract in December 2011, so before the changes in the 30% ruling came into effect (from January 1, 2012). So you should be able to file the application under the old conditions, without the 150 km requirement.
Expatax can always assist with the application. Please see our brochure.