Coming back to the Netherlands with a partner, can I apply for the 30% ruling again if I find a job?
I was employed in the Netherlands in 2007 and was granted the 30% ruling. In 2009, I was made redundant and I left to go back to my country of origin. In 2012, I came back as a partner of a highly skilled migrant and this year, 2013, I found a job. My question is, can I still benefit from the 30% ruling?
An important requirement of the 30% ruling is that you are an incoming employee. This means that you come to the Netherlands for a specific job. In your case you came to the Netherlands as a partner of an incoming employee but not as an incoming employee yourself. Because of this you do not qualify for the 30% ruling anymore. Finding a job doesn‘t change this.