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30 % Ruling change of employer after 2 weeks

Question:

I moved from Frankfurt to Hengelo on 16th june 2014 for work. But after 2 weeks I got a better opportunity in Maastricht and joined the other company on 1st july. I do not know whether my previous employer has sucessfully granted the 30 percent tax ruling for me or not, but I know that they had applied for it. Now please guide me how to tackle this with my current employer?

Answer:

You will have to apply for the 30% ruling again together with your current employer. 

But it is important to know whether the 30% ruling has been granted to you for your work for the first employer. If so it will be a transfer of the ruling to the new employer. If the ruling was not granted you will not qualify for the second employer either since you would then be hired locally by the second employer and it would not be considered a transfer for an incoming employee. You therefore need to check with the first employer whether they got the ruling granted for you.  


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Comments (2)
Comment by Chris on Tue, May 1st, 2018 at 12:26 AM
Hello Arjan. I am working for my employer for 2 months after moving from UK. He applied for 30% ruling in my name 2 weeks after job started, but do not have decision yet. Now I want to resign and get back to UK. What will happen with my ruling application? Will it carry on and I will receive reimbursement for the months I have worked or it will be cancelled without any reimbursement? Thanks
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 12:21 PM
When the ruling is granted it will be implemented in the payroll retro active by your employer. As a consequence your net salary will increase and the extra amount will be paid out to you by your employer. That is the common situation and that should be according to the agreement which is made with the employer.
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