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 - More than 3 months unemployed and now a job offer

I have been unemployed for more than 3 months and in the past I was working with the 30% rule. The area in which I work, oil & gas, is suffering a terrible downturn due to the oil prices. If I receive a denial for the 30% rule, can I appeal to the decision allegating that there is a crisis worldwide and it is impossible to get a job?


For the 30% ruling it is important that your skills and experience are scarce. If it takes more than 3 months to find a job the law assumes that your skills and experience are no longer scarce.

The fact that there is a crisis in the oil & gas sector doesn‘t change this. It only confirms that less specialized workers are sought and thus scarcity is less. The crisis will therefore not be an argument which you can use to appeal against a denial to grant you the 30% ruling after unemployment of more than 3 months.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Temporary contract and 30% ruling
Viewed 6072 times since Thu, Dec 8, 2011
30% ruling approval letter
Viewed 3043 times since Fri, Jul 10, 2015
30% ruling while working outside the Netherlands
Viewed 4235 times since Wed, Mar 21, 2012
How long will the 30% ruling application take? When will I receive a reply?
Viewed 15088 times since Thu, Oct 24, 2013
Can I still apply for the 30% ruling?
Viewed 3091 times since Tue, Sep 3, 2013
When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
Viewed 3362 times since Wed, Feb 8, 2012
Can the documentation for the 30% ruling application be provided in another language?
Viewed 2963 times since Tue, Nov 13, 2012
End of the first five years of the 30% ruling
Viewed 3488 times since Thu, Feb 7, 2013
Recht op 30% regeling met terugwerkende kracht?
Viewed 6833 times since Fri, Nov 1, 2013