Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?

Question
 
I had the 30% ruling granted since 2006, but I quit the company at the end of July 2011 and since then I have been living spending my savings. But so far I have not received any letter from the Tax office that my 30% ruling was taken away.
 
Answer
 
That is right. The ruling is granted for the period you are working for the employer with whom the application was filed, with a maximum of 10 years or less due to previous stay in the Netherlands (since 2012 the maximum for new applications is 8 years). This is specifically stated on the declaration which was issued by the tax authorities when the ruling was granted to you. This means that the moment that the contract with your employer ends, automatically the 30% ruling ends. This is not confirmed (in writing) by the tax authorities, so it is correct that you did not receive a letter from the tax authorities about it. If you sign a new contract with an employer within 3 months again you can apply for the 30% ruling again, otherwise you will lose it permanently (unless you leave the Netherlands for 25 years). From the day the 30% ruling ends you will be treated as a local resident and will have to declare your world wide income (including your savings and investments).
 
 
Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Living abroad and applying for 30% ruling
Viewed 1977 times since Thu, Jan 22, 2015
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2805 times since Wed, Mar 21, 2012
Temporary contract and 30% ruling
Viewed 3455 times since Thu, Dec 8, 2011
Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
Viewed 18332 times since Thu, Jan 10, 2013
Is an extension of the 30% ruling possible in case of previous stay in the Netherlands?
Viewed 2335 times since Fri, Aug 30, 2013
30% ruling while working outside the Netherlands
Viewed 2825 times since Wed, Mar 21, 2012
Is it possible to divide up the wage into a part that is wage and a part that is a free reimbursement for extraterritorial costs?
Viewed 2188 times since Fri, Nov 4, 2011
End of 10 year term 30% ruling - when / how
Viewed 523 times since Fri, Oct 23, 2015
End of the first five years of the 30% ruling
Viewed 2501 times since Thu, Feb 7, 2013
MENU