I started working in the Netherlands in January 2009 and I‘m still employed in the same company. Previously I lived in Italy. I‘ve been studying in the Netherlands for a period of about 6 months (exchange student), from January to July 2007. Given that my salary level is sufficient, can I still apply for the 30% ruling?
If you were living in Italy between July 2007 and January 2009 then you can indeed still apply for the 30% ruling. This means that you were recruited from abroad in January 2009. You will have to proof that you qualify for the ruling under the old rules (from before January 2012). Relevant are:
- higher education
- relevant work experience (2.5 years)
If your relevant work experience is less than 2.5 years the tax authorities will check whether the scarcity and the education will compensate the lack of work experience. This may require some convincing.
You could apply for the ruling for the maximum period of 10 years (under the rules before 1 January 2012) reduced with the period you were studying in the Netherlands and with the period you have been working in the Netherlands from January 2009 till now.
If you were living in the Netherlands between July 2007 and January 2009 then you are locally hired and therefore can‘t benefit from the 30% ruling.