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Does my old employer have to approve the transfer of the 30% ruling to my new employer?

I moved to the Netherlands in 2013 from abroad and the 30% rule was granted with my current employer from 1-Aug-2013 until 31-July-2021. I will be changing employers on 1-Oct-2015 and would also like to transfer the 30% rule. My new employer has agreed to apply for the rule. Do I need to get my old employer to agree to the transfer, or is everything handled by the new employer? For the new employer, is the application process any different to when someone comes in from abroad?


You can file a new application for the 30% ruling together with your new employer. It is the same procedure as with your old employer. Your old employer doesn’t have to do or approve anything so won’t be involved.

Expatax can assist with the application. 

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