Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

End of the first five years of the 30% ruling


I started my job in the Netherlands on September 2007, but the 30% rulling application was done, and granted, on May 2009. The validity is thus 1-05-2009 until 31-08-2017. When is considered the end of the first five years? September 2012 or May 2014?


The period for which you could get the 30% ruling started on 1 September 2007. So this is also when the first five years period started which means that it ended in September 2012. From that moment the new rules which became effective from 1 January 2012 were applicable to you. 

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
My boyfriend has received his residence stamp. Can he apply for the 30% ruling if he finds a job?
Viewed 1876 times since Wed, Jan 21, 2015
When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
Viewed 3049 times since Wed, Feb 8, 2012
Holiday pay calculation considering 30% tax rule
Viewed 6392 times since Thu, Dec 10, 2015
30% ruling with same employer
Viewed 2589 times since Wed, May 8, 2013
Is the 30% ruling a benefit for the employee or the employer?
Viewed 6426 times since Thu, Sep 27, 2012
Are the fees for an international school covered by the 30% ruling?
Viewed 2877 times since Thu, Dec 10, 2015
Temporary contract and 30% ruling
Viewed 5136 times since Thu, Dec 8, 2011
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 4220 times since Thu, Apr 11, 2013
End of 10 year term 30% ruling - when / how
Viewed 1396 times since Fri, Oct 23, 2015
30% tax calculator - gross to net calculation Dutch salary
Viewed 263539 times since Fri, Feb 21, 2014