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.
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.