30%ruling: is the 150km strictly required?
I graduated from RWTH Aachen, Germany in May 2015 with a master degree. I started to work as an engineer for a Dutch company (institute) in February 2016.
The thing is, I registered at an address at Aachen city hall in January 2013. But I de-registered from my previous German address very late in February 2016 after I got my Dutch ID. Actually, I was living at the German address from January 2013 to October 2015. During thesw months, I traveled to other cities and countries a lot. Will that be deducted from the required months of outside 150km to border rule?
Is there any possibility that you could help me to find a way to get this 30% ruling under my case?
Thank you for your time. Have a nice day.
The 150 km is indeed strict. If you lived during at least 16 out of the last 24 months before starting the job in the Netherlands in a city less than 150 km from Dutch border then you don’t qualify for the 30% ruling.
Relevant is where your principle residence was. Travel to other countries is not taken into consideration, unless you registered in the other country and really lived there. The tax authorities will ask you where you lived before you came to the Netherlands and require proof of it.
The European court of Justice and Dutch supreme court ruled that the 150 km requirement is legal and allowed and doesn’t lead to discrimination of EU residents.
So unless you can proof that you lived somewhere else then in Aachen, the 30% ruling is officially not applicable to you (unless the tax authorities would not check where you lived or oversee it).
Thanks a lot for your reply. But I still have a couple of questions.
- I am not coming from any EU country. I mean, my nationality is Chinese. So, I just came to the Netherlands after my master (2 years) in Germany. Will that be some other case like you mentioned about?
- What do you mean with proof of residence? I registered at Aachen city hall for 2.5 years. But I moved out from my previous Aachen address 5 months earlier than I de-registered from Aachen city hall. I have a proof for this situation. After I moved out from my previous Aachen address, I have temporally lived in an other City (which is almost 150 km away from Netherlands border) for 5 months. However, I did`t registered at that city hall. I have no proof for this situation.
- During the 2.5 years I was registered at Aachen city hall, I went back to my own country (where I have a permanent address) for 3 months. Will these months be deducted? Proof in the passport
- What do you mean "unless the tax authorities would not check where you lived or oversee it"? Is that to say, even if you think my case is not qualified for this 30% ruling, I can still apply for that? Whether I get it depends on how lucky I am? Could you still have a way to help me to get this 30% ruling?
Thank you for you time and patience.
- No, the Dutch tax authorities only look at the 24 months prior to your employment in the Netherlands. They don’t look at the period before that. So the fact that you came from China before you studied in Germany doesn’t make a difference.
- Proof of residence is for example a rental agreement or proof of registration at the foreign city hall. But this is only relevant if you lived more than 150 km from Dutch border.
- If you lived less than 150 km from Dutch border during at least 16 out of the last 24 months before starting to work in NL then you don’t qualify. So if it is less than 16 months you make a chance. The 3 months may be deducted from the 24 months, but then it is still too much.
- The tax authorities will check whether you qualify. In the application must be stated where you lived before you started working in the Netherlands. Of course the application must be filed honestly. Looking at the info you provided you don’t seem to qualify due to the 150 km requirement.