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Discontinued 30% ruling: would I have it again ?


Question:


I‘ve entered NL in May 2008, started to receive the 30% ruling starting from August 2008 on a job of 40k bruto. Now in June 2013 i would want to switch to a 43k job. My questions are:

  1. If from now (March till end July 2013) I would file a 30% application, it‘s still less than 5 years. So would I lose the 30% ruling?

  2. If for this 2013 job (43k) my 30% ruling application is rejected, and next year 2014 I would switch to another 50k job. Can I apply for the 30% ruling again in 2014?

All questions are based on the knowledge that I would not let the gap between jobs more than 3 months, and I was living more than 150km from the border from NL.

Many thanks for your time.

Answer:

While you are still in the first 5 years period you can reapply for the 30% ruling with your new employer under the old rules again. Once you have reached the end of the 5 years period you will have to satisfy the new conditions as of 1 January 2012 like the minimum salary requirement. If you don‘t satisfy the salary requirement you will lose the ruling or the application will be rejected. Once you lose it you will not get it back again (unless you leave the Netherlands for at least 25 years). 

 
 
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