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30% regulation - change of employer - previous employer did not apply for the regulation

I live and work in the Netherlands since 1 year, and my company does not allow me to benefit from the 30% ruling. Now I‘m changing job - I will remain in the Netherlands - and I would like to know if I can apply for the 30% regulation. Thank you.
Important is whether you met the requirements the moment you arrived in the Netherlands to work for your first employer. If you did you can still apply for the ruling if you are changing jobs, even if your first employer did not want you to use the ruling. In that case it will require some more paperwork though since the application must be filed as if it is done for the first employer and at the same time the relevant information about your new job will have to be provided.
Be aware that you have lost a year. The maximum term will not be extended with a year, you have stayed/worked in the Netherlands during this year so this period will reduce the maximum term for which you can get the ruling.

Expatax can assist you with the application, see
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Comments (4)
Comment by turan on Mon, Sep 16th, 2013 at 7:41 PM
i have been living and working in netherlands as an employed phd student since september 2012. last year the hr-service informed me that before my contract ends i can apply for the retroactive aspect so i did not apply 30% ruling last year. now i would like to apply 30% ruling and i contacted with the hr-service of the university and they told me that i can not apply for the 30% ruling but i can not apply for the retroactive aspect of last year.i was wondering would it be possible to apply for retroactive aspect for last year. thanks.
Comment by arjan enneman on Sat, Nov 9th, 2013 at 11:28 PM
@turan: I am not sure what you refer to, but the 30% ruling can not be granted retro active if more than 4 months have passed since the start date of the employment contract.
Comment by Shanmuga Priyan Thangamari Pandian on Tue, Dec 5th, 2017 at 3:45 PM
Hello Sir/Madam, I am an expat- Highly Skilled Migrant from India. I landed in 2013 and started working these 4 years now with my current employer.Every year they do extension of my Work permit with one year Resident permit.But recently i came to know that i don‘t have 30% ruling till this date.But now i got a new offer from new employee which is asking whether i have 30% ruling. can i or my new employer can apply now for 30% ruling for my remaining 4 years periods(8yrs for 30% ruling.).Kindly help me in this.
Comment by Arjan Enneman on Sat, Dec 30th, 2017 at 9:15 AM
Yes that may be possible if you would have qualified for the 30% ruling the moment you started working in the Netherlands in 2013.
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