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.


30% ruling and change of employer: granted for 10 or for 8 years?


Question:

If you recieved the 30% ruling before 1 January 2012 but left your current employer in 2013 and then had to re apply through your new employer would the balance of the remaining period the ruling was granted still be made up to 10 years or would it be reduced down to 8 years (ie is the 10 year rule grandfathered for those having received the orginal ruling)?

Answer:

The remaining period will still be made up to 10 years.

Since 1 January 2012 the maximum term of the 30% ruling for new applications is indeed reduced to 8 years. New applications concern employees who started to work in the Netherlands after 1 January 2012. If you already had the 30% ruling on 1 January 2012 then the old maximum term of 10 years will remain applicable, even if you change employers. The application with the new employer will then not be considered a "new" application.

After the first 5 years has passed the new rules concerning the 150 km and minimum salary requirement will become applicable though.

Attached Files
There are no attachments for this article.
Comments (4)
Comment by olivier on Tue, Jul 5th, 2016 at 5:53 PM
Dear, I am under the 30% rule since February 1st 2009. After 5 years, the Dutch tax authorities extended my 30% ruling based on the 2012 new requirements. Now i am changing employer and therefore my new employer is going to ask for the ruling (I still meet all the conditions regarding salary and distances). However, and based on the article ID 455 (and its answer), on which official website can i find the data about the fact that in my case the duration of the ruling remain 10 years since i got it granted in a first place? and not be reduced to 8 years? Kind Regards Olivier
Comment by Arjan Enneman on Wed, Aug 10th, 2016 at 10:53 PM
The promise to let existing grants remain valid for 10 years instead of 8 years is based on an amendment to the official regulation proposed by member of parliament Huizing which was approved on 15 November 2011 (Kamerstukken II 2011/12, 33 003, nr. 48). This promise was legalized in article 39e of the Wage Tax Act. See in Dutch: https://zoek.officielebekendmakingen.nl/kst-33003-48.html.
Comment by yusuf on Tue, May 30th, 2017 at 11:42 AM
You say that after the first 5 years has passed the new rules concerning the 150 kms will become applicable. I have the ruling granted in 2008 and am currently in the 9th year of the ruling. I havent changed jobs since then but if I do so now, will the decision be for 8 years or 10 years? I will meet the salary requirement and the new employer is willing to apply for me.
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 1:49 PM
The maximum term will remain 10 years for you. This will not be reduced to 8 years when you change jobs. This is specifically arranged in the legislation.
Name
Email
Security Code Security Code
Related Articles RSS Feed
30 % Ruling change of employer after 2 weeks
Viewed 1865 times since Thu, Aug 7, 2014
Does my old employer have to approve the transfer of the 30% ruling to my new employer?
Viewed 2433 times since Mon, Aug 3, 2015
I am planning to change employer in 2012. How will this affect the duration of 30% ruling?
Viewed 4396 times since Thu, Nov 8, 2012
Change of employer 30% ruling norms
Viewed 2231 times since Tue, Jan 20, 2015
30% ruling: 3 months is 3 months - change of employer
Viewed 15354 times since Fri, Apr 3, 2015
new ruling 30% - change jobs
Viewed 4090 times since Wed, Apr 18, 2012
If the incoming employee changes employer should a new application be submitted?
Viewed 3290 times since Fri, Nov 4, 2011
30% ruling, I have it but I’m considering changing job (in 2012)
Viewed 12061 times since Thu, Dec 8, 2011
I am eligible for the 30% ruling if my previous employer didn‘t apply? I had the 30% ruling before.
Viewed 5013 times since Tue, Jun 25, 2013
Change a job within 3 month after losing the 30% ruling
Viewed 7441 times since Thu, Apr 4, 2013