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 then self-employed then employed again

Dear expatax team,

I would like to seek your advice whether it is possible to apply (again) for the 30 procent ruling in my/this following situation:

- I moved and started working in NL in 2009 and was granted the 30% ruling till 2019.
- End of October 2014, I left my employer via a "vaststellingsovereenkomst".
- Per January 2015 (so within 3 months), I started as a ‘ZZPer‘ ( self-employed) and got right away contracted for projects , with a daily rate EUR 720 EUR (till July 2015) and EUR 500 (till September 2015).
- Per October 2015, I started again with a fixed contract at a different employer.

In this situation, is it possible to apply for the 30 procent ruling again? The argument would be that I always could find right away (so to say within 3 months) an employment. Scareness of resources can be proven through the salary and the daily rates.

I am aware, that the 30% procent ruling does not apply to my ZZP-income. But would it be possible to apply for the 30procent ruling for my current fixed job? The original 30 procent ruling was granted till 2019.

Best regards,


The 30% ruling is only applicable if you are an (incoming) employee. You correctly mention that the ruling doesn’t apply to your ZZP income. Problem is that the law specifically states that the period between employers must not be longer then 3 months. In your situation you were a freelancer for more than 3 months. And indeed you still posessed the required scarce skills and experience and you were able to invoice a daily rate above the required minimum salary but still you exceeded the 3 months period. And the court decided that 3 months is 3 months. No matter what the reason is why the period between employers was longer than 3 months.

See also

So I expect that the 30% ruling won’t be granted for your current job.

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
30% tax calculator - gross to net calculation Dutch salary
Viewed 231008 times since Fri, Feb 21, 2014
Recht op 30% regeling met terugwerkende kracht?
Viewed 4109 times since Fri, Nov 1, 2013
Can the 30% ruling be granted retro active and can it be applied in the payroll during the application?
Viewed 7609 times since Fri, Nov 4, 2011
Where can I get a copy of the 30% ruling confirmation?
Viewed 7774 times since Mon, Apr 22, 2013
30% ruling - More than 3 months unemployed and now a job offer
Viewed 1439 times since Mon, Aug 3, 2015
30% ruling with regards to maternity leave/parental leave
Viewed 35662 times since Fri, Aug 30, 2013
Living abroad and applying for 30% ruling
Viewed 2349 times since Thu, Jan 22, 2015
Is it possible to build up a pension on the 30% allowance?
Viewed 3625 times since Fri, Nov 4, 2011
Holiday pay calculation considering 30% tax rule
Viewed 3579 times since Thu, Dec 10, 2015