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.

Can I stop the 30% ruling and come back later?

I am freelancer under a payroll company. I am not registered in the Netherlands but I got the 30% rulling. My contract will finish end of March.
I know I have to find a job within 3 months to keep the 30% ruling. I would like to know if I can say that I am not looking for a job yet and come back in 1 year to a job with ruling.

If you are not living in the Netherlands you can indeed end your contract in the Netherlands and if you find another contract here in the future get the 30% ruling again. The 3 months period is only relevant if you are living in the Netherlands. When you come back to work in the Netherlands again you will be seen as an incoming employee again.
Attached Files
There are no attachments for this article.
Comments (1)
Comment by Paul Skinner on Tue, Jul 28th, 2015 at 3:30 PM
After losing the 30% ruling and working as ZZPer, I left the NL for over a year and now return to an eligible full-time position in Amsterdam. The answer given leads me to believe I will be eligible, but I have been told about a requirement for living abroad in-between of 16 consecutive months. I have been living abroad for around that, but did not remember to de-register... Can you provide a bit more clarity, as your answer neglected to mention these 16 months. Thanks
Security Code Security Code
Related Articles RSS Feed
30% tax rule - leaving and coming back
Viewed 5066 times since Sun, Feb 24, 2013
30% ruling for returning Dutch national
Viewed 4697 times since Mon, Dec 5, 2011
30% ruling for a returning expat - how is the 25 year period calculated?
Viewed 2502 times since Thu, Dec 19, 2013
30% eligibility given previous work in The Netherlands
Viewed 1913 times since Mon, Oct 20, 2014
I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
Viewed 3381 times since Fri, Nov 4, 2011
30% ruling eligibility - returning to the Netherlands
Viewed 2430 times since Tue, Aug 19, 2014
Left Holland twice and come back - can I get the 30% ruling?
Viewed 4111 times since Thu, May 30, 2013
Can the 30% ruling be renewed?
Viewed 3377 times since Thu, Nov 24, 2011
Coming back to the Netherlands with a partner, can I apply for the 30% ruling again if I find a job?
Viewed 2566 times since Wed, Apr 17, 2013
30% ruling - Coming back to The Netherlands - Dutch nationality
Viewed 2142 times since Tue, Aug 11, 2015