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30% tax ruling - 150 km distance requirement - What if I move address before I come to the Netherlands?

I worked in the Netherlands for 2 years from 2009, and was given the 30% tax free allowance. I then moved to Germany, where I worked for and paid taxes into the German system. However I live less than 150 km from the Dutch border. If I were to move back to the Netherlands in 2012 or 2013, would I still be eligible for the 30% ruling? I should satisfy other criteria, e.g. having lived outside the Netherlands for 25 years prior to 2009; working at a university and therefore exempt from minimum salary requirements. Nut the new rules are so complicated I can‘t work out if I would or would not get the 30% rebate! Thanks.
The Dutch government has foreseen this "escape route". They have decided: an incoming employee is an employee who has lived in a place further than 150 km from any Dutch border for a period of 18 months in the last 24 months before the start of the employment in the Netherlands. So moving address to a place further away than 150 km just before you come to the Netherlands will not change your situation. But like I stated in other answers, the distance requirement has a lot of overkill and may not be according to EU regulations.
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