During which period should I live more than 150 km from Dutch border before I start working in the Netherlands?
I'm an Indian citizen. I stayed in Belgium from March 2013 - Nov 2013, unregistered from Belgium commune and went back to India. Applied for a new work permit and came back in Dec 2014 to Belgium. Now I got a new offer from Netherlands employer. Am I eligible for the 30% ruling because of the 150km rule? Thanks in advance.
For the 150 km requirement the tax authorities will look at the 24 months before you start working in the Netherlands. If in these 24 months you lived at least during 16 months more than 150 km away from Dutch border you may qualify for the ruling.
In your situation you only lived 13 months (Nov 2013 - Dec 2014) further than 150 km away from Dutch border which means you won't qualify.