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?


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.

Attached Files
There are no attachments for this article.
Comments (2)
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:
Security Code Security Code
Related Articles RSS Feed
Is the 30% ruling also applicable on a parttime job at a second employer?
Viewed 14531 times since Tue, Nov 13, 2012
Jan-2013 update on time limit to change employer
Viewed 2045 times since Thu, Mar 14, 2013
Changing position within company: does it affect the 30% ruling?
Viewed 2266 times since Thu, Apr 26, 2012
30 % Ruling change of employer after 2 weeks
Viewed 1298 times since Thu, Aug 7, 2014
If the incoming employee changes employer should a new application be submitted?
Viewed 2729 times since Fri, Nov 4, 2011
30% ruling: 3 months is 3 months - change of employer
Viewed 9591 times since Fri, Apr 3, 2015
30% regulation - change of employer - previous employer did not apply for the regulation
Viewed 6719 times since Mon, Feb 13, 2012
Change of employer 30% ruling norms
Viewed 1347 times since Tue, Jan 20, 2015
I am eligible for the 30% ruling if my previous employer didn‘t apply? I had the 30% ruling before.
Viewed 4345 times since Tue, Jun 25, 2013
new ruling 30% - change jobs
Viewed 3278 times since Wed, Apr 18, 2012