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30% ruling, I have it but I’m considering changing job (in 2012)

Question:
 
Hi! I have at the moment 30% ruling since 4 years. But I'm considering changing job in the beginning of the year.
  
I understand that if you change job, I need to re-apply for the 30% ruling.
  
My question is if I accept an offer below 50k but if in my contract states that after one year I achieve the gross salary of 50k, can I still apply for the 30% ruling and get it?
  
Otherwise, if I re-apply only a year later when I do have the 50k as gross salary, can I still get it?
  
Thank you very much for your time and feedback.
  
Answer:
 
When you change job you will indeed have to re-apply for the 30% ruling. You will have to satisfy the requirements on the day the new contract starts. If the contract starts after January 1, 2012 the new requirements become applicable, like the minimum required salary. The employment contract must state that you earn a salary which is high enough and this must be supported by the monthly wage tax returns which your employer will file and which includes your salary.
 
Therefore it will not make a difference if your contract states that you will reach a certain salary on a later date. Only relevant is the salary offered from the start.
 
The same is applicable if you wait one year to file the application. The tax authorities will still make a decision based on the situation at the start date of the employment contract.
 
 
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Comments (7)
Comment by vincent brunet on Tue, Jan 3rd, 2012 at 5:26 PM
i am in the same situation. i already have the 30 % for 4 years. i am planning to change employer at the beginning of 2012. assuming i still fulfill the new requirements, what will be the new duration of the rule? still 10 years in total or 8 years in total?
Comment by claire on Fri, Apr 6th, 2012 at 7:56 PM
i‘m also in the same situation, i‘ve received the ruling for 2 years (my salary is below the new minimum criteria). i‘m thinking of applying for a new role in the same company - however the salary is still only 40k in this new role. hr advise me that i can continue to receive my tax ruling if i got this new position in the company. they think that they don‘t need to inform the tax department of a change in role and that it is unnecessary to reapply (however at the 5 year point they will need to review). is this correct advice? if so i will apply for the new position. thanks!
Comment by arjan enneman on Wed, Oct 24th, 2012 at 12:20 PM
apologies for the late reply. when you change jobs within the same company you don‘t have to re-apply. see also http://www.expatax.nl/kb/article/changing-position-within-company-does-it-affect-the-30-ruling-225.html. your hr is right. the maximum term of the 30% ruling will remain 10 years when you re-apply. the new maximum term of 8 years is only applicable if the first day of employment in the netherlands was after 1st january 2012.
Comment by Emmy on Tue, Apr 19th, 2016 at 12:30 PM
Is it possible that if my employer had not in fact payed the minimum amount for 30% ruling ( on the contract it was correct amount but employer just did not pay what he should), and I reapplied for 30% ruling with new employer, the tax office can deny my application? Even though I meet all criteria again?
Comment by Arjan Enneman on Tue, Apr 19th, 2016 at 12:56 PM
That is indeed possible. If your taxable salary is not high enough you will lose the 30% ruling retro active to 1 January of that year and when you reapply with a new employer the ruling will be denied. So if your previous employer did not calculate your salary properly it is important that this is solved by them.
Comment by spsingh on Mon, Aug 14th, 2017 at 4:57 PM
Hi, I have a valid decision of 30% ruling granted in 2010. I am changing employer and planning to apply for continuation of 30% tax ruling with new employer. Minimum Salary conditions are still met and there is no gap in employment. New application is also going to be within 1 month of switching the jobs. But one thing has changed in the meanwhile. I have aquired the Dutch Citizenship. As per the original decision letter 30% Tax ruling is valid for 10 years (upto 2020), will I get the 30% tax ruling in my new employment now/in future when the my nationality is Dutch already ?
Comment by Arjan Enneman on Wed, Nov 1st, 2017 at 4:39 PM
Acquiring the Dutch nationality during your stay in the Netherlands will not affect the validity of the 30% ruling which was granted to you.
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