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.


How long can I live in the Netherlands before losing right to 30% ruling?

Question:

I moved to the Netherlands in January 2013, because my husband got a contract to work in Eindhoven. I am currently in a recruitment process that started when I was still abroad. Am I still eligible for the 30% ruling?

Answer:

Important is that the recruitment process started when you were still living abroad and that you will be able to proof that (for example an email discussion). 

There is no formal rule which states that the employment contract must start within a certain period after arrival in the Netherlands or after the recruitment process started. But of course, the longer the period the more difficult it may be to convince the tax authorities that you came to the Netherlands for that job, especially if your husband also came to the Netherlands for a specific job and got the 30% ruling. Otherwise the tax authorities can argue that the main reason why you came to the Netherlands was to join your husband who already arranged an employment contract (which is of course an important reason too). And the longer it takes you to sign the contract which you were already discussing before you came to the Netherlands, the more the tax authorities may think that you did not come here on specific request of the employer in the Netherlands. That officially is not required too, the first step can also be taken by the (future) employee, but you want the whole picture to be clear and prevent questions from the tax authorities. 

So there is no maximum period, but the sooner you will sign the contract the better. 

Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
30% ruling changes 2013 with respect to the ZVW calculations
Viewed 32130 times since Mon, Feb 25, 2013
Can I still apply for the 30% ruling?
Viewed 2976 times since Tue, Sep 3, 2013
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 4720 times since Thu, Apr 11, 2013
End of 10 year term 30% ruling - when / how
Viewed 1591 times since Fri, Oct 23, 2015
Where can I get a copy of the 30% ruling confirmation?
Viewed 11366 times since Mon, Apr 22, 2013
Recht op 30% regeling met terugwerkende kracht?
Viewed 6470 times since Fri, Nov 1, 2013
How can a wage be determined or changed so that an extraterritorial reimbursement is enjoyed along with the wage?
Viewed 3405 times since Fri, Nov 4, 2011
30% ruling - More than 3 months unemployed and now a job offer
Viewed 2533 times since Mon, Aug 3, 2015