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30% tax ruling: I live less than 150 km from Dutch border but will move to the Netherlands


I am a non-EU citizen working in Belgium for more than 3 years. I have recently received a good offer in Netherlands.

One of the criteria for 30% ruling is that a person shouldn‘t have lived less than 150 KMS from Dutch border. In my case, I am living less than 150KMS from the Dutch border. It seems that this criteria was imposed to make sure that a person do not get this benefit if he is not living in Netherlands and is just driving across the border for work.

In my case, I do not have a property in Belgium and of course I have to move to Netherlands for my living. Will I be eligible for 30% tax ruling in this case?


The 150 km requirement was indeed introduced based on the assumption that expats who are living closer than 150 km from Dutch border will normally not move to the Netherlands but commute to work every day. Well, 150 km is quite a distance to travel every day from home to work and back again and besides that it is doesn‘t consider the kilometers between Dutch border and actual place of work in the Netherlands. So it was merely an action against the cross border employees who live close to the border. But it also affects the employees who decide to move to the Netherlands since they find the distance to big or because their work requires it.

Whatever the reason is or the place of work in the Netherlands or whether the employee will move to the Netherlands or not, the tax authorities must look at the (original) place of living an if that was less than 150 km from Dutch border then the 30% ruling must be refused. This can be very unfair in a lot of situations where people do move to the Netherlands and are faced with additional costs but nothing can be done about it since even the European Court of Justice has accepted this requirement.

So unfortunately you are not eligible for the 30% ruling. 


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