End of 10 year term 30% ruling - when / how
As a Dutch expat before, I have returned to the Netherlands on 27 July 2006 and since then I have been on the 30% ruling (valid for 10 years). In order to plan ahead, please advise when will the 30% ruling end for me?
a. 27 July 2016 (if so does it then apply to part of the tax year)
b. 1 January 2016 or
c. 31 December 2016?
Startdate of the 30% ruling is the day on which you started working in the Netherlands, which was 27 July 2006. Plus 10 years means that the ruling ends on 26 July 2016. So you will have it for part of the year 2016 and from 27 July 2016 you will be treated as full tax resident.
The official 30% ruling declaration which was provided by the tax authorities when the ruling was granted also mentions the start and end date of the 30% ruling. It can be though that the declaration shows a start date of 1 July 2006 being the first day of the month in which you started working in the Netherlands.