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.

150 km distance requirement Articles
30% ruling and 150 kms ... relocation? Shifting residence to a place more than 150 kms away before working in NL
Viewed 24092 times since Tue, Feb 7, 2012
  Question   If I‘ve been living in, say, Cologne (Germany) and wish to move to NL, I would not be eligible for the 30% ruling based on the new 150 kms rule. However, what if I decide to "shift my residence" to, say, Berlin which is >... Read More
New 30% regulations - 150 km rule. How is the distance calculated?
Viewed 13278 times since Tue, Jan 31, 2012
  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... Read More
The 150 km distance rule - 30% ruling - Luxembourg
Viewed 5103 times since Thu, Apr 26, 2012
Question:   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% ... Read More
30% tax ruling - 150 km distance requirement - What if I move address before I come to the Netherlands?
Viewed 5031 times since Fri, Mar 2, 2012
Question:   I worked in the Netherlands for 2 years from 2009, and was given the 30% tax free allowance. I then moved to Germany, where I worked for and paid taxes into the German system. However I live less than 150 km from ... Read More
Living abroad and applying for 30% ruling
Viewed 1895 times since Thu, Jan 22, 2015
Question: I am considering accepting a job offer in Netherlands. I am a EU-citizen living far more than 150 km from the Dutch border. Will I be able to apply the 30% ruling if I decide to accept the offer and move, but to rent a place in German... Read More
During which period should I live more than 150 km from Dutch border before I start working in the Netherlands?
Viewed 756 times since Fri, Jul 10, 2015
Question:I'm an Indian citizen. I stayed in Belgium from March 2013 - Nov 2013, unregistered from Belgium commune and went back to India. Applied for a new work permit and came back in Dec 2014 to Belgium. Now I got a new offer from... Read More
30% ruling distance rule - job change
Viewed 582 times since Thu, Oct 22, 2015
Hi, I have a question with respect to 30% ruling. I came to The Netherlands in 2007 and applied for the 30% ruling in 2009 (lost 2 years due to no info on this). Got 30% ruling until 2017. I shifted my job multiple times until 2013. My 30% got... Read More
30%ruling: is the 150km strictly required?
Viewed 495 times since Fri, Apr 15, 2016
Question:I graduated from RWTH Aachen, Germany in May 2015 with a master degree. I started to work as an engineer for a Dutch company (institute) in February 2016. The thing is, I registered at an address at Aachen city hall in January 2013. But... Read More