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 > 400 kms away, before I sign the Dutch employment contract. Will I then be able to claim the 30% ruling?
This escape route has been foreseen and therefore measurements have been taken to prevent that changing the place of living just before signing a contract in the Netherlands could lead to avoidance of the 150 kms requirement.
Therefore it has been decided that if the incoming employee has lived within a distance of 150 kms of Dutch border on 2/3 of the 24 months before the startdate of the contract in the Netherlands the 150 km requirement is applicable and therefore doesn‘t depend on the last place of living before the work starts in the Netherlands. So even if you moved to Berlin 8 months ago, you are still confronted with the 150 kms requirement if you lived in Cologne (or any other city within 150 kms) before that during 16 months. No matter what the reason was for moving to Berlin.
So this requirement does not only work against deliberate avoidance of the 150 kms requirement but also against legitimate situations where the place of living changed in these 24 months. The requirement has overkill.