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