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I am already working in the Netherlands for a couple of years. Can I still apply for the 30% ruling?

Yes, you can still apply. However, whether you qualify is determined based on the situation on the day you arrived in the Netherlands. If you met the requirements for the 30% ruling at that moment then you can apply. This is the same if your first employer did not want to apply for the ruling but your current employer does. The experience and knowledge you gained since you are in the Netherlands will however not be taken into consideration.
Be aware, that the maximum period of 10 years (8 years if you arrived after 1 January 2012) for which the ruling can be granted will be reduced with the time you are already in the Netherlands.

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Comments (6)
Comment by Kris G. on Tue, Jul 22nd, 2014 at 2:11 PM
Hi All,Does that mean - that if I have been granted 30% ruling certificate upon my arrival in NL, then worked 4 years, and now I am losing my job - I would be able to claim this benefit again at any time within 10 yrs from the granting date? What I am trying to say is - now (from 1.Aug 2014) I am loosing my job. Assuming that I won‘t get new one (with the salaries above 53K EUR), but something else and then, one year later I get another for 60K I would be able to apply for the exemption one more time (to reactivate it)?
Comment by Arturo on Thu, Oct 2nd, 2014 at 9:01 AM
I came into the Netherlands November 2011 and I was 28 years old, earning around 32K bruto. Could I still apply for the 30% ruling? I
Comment by Arjan Enneman on Sat, Feb 28th, 2015 at 10:24 PM
You arrived in the Netherlands before 1 January 2012. This means that the "old" rules apply. Before 2012 your actual skills (education) and experience were checked. A minimum salary was not required, but it was an indication. There were no reduced requirements for persons below the age of 30. A salary of 32k was assumed to be too low to qualify for the ruling in relation to the required skills and experience.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 10:47 AM
If you lose your job you will have to find a new job within 3 months to be able to transfer the 30% ruling. If the period is longer than 3 months you will lose the 30% ruling while you are living in the Netherlands. See also under 30% ruling, change of employer in this Knowledge Base.
Comment by Amit Dixit on Tue, Mar 7th, 2017 at 12:07 AM
Hi All, I arrived in Netherlands in Nov-2013 on secondment from an Indian company and due to a medical emergency in family had to leave in Dec-2015, I returned again in June-2016. All these years I was an employee from employer in India. Now I have quit from my Indian company and going to join as a permanent employee in Netherlands from June-2017. Am I eligible for 30% ruling? Please help.
Comment by Arjan Enneman on Tue, Sep 19th, 2017 at 2:23 PM
If you would have qualified for the 30% ruling if your Indian employer would have applied then you may still qualify for the remaining months if you apply with your new employer.
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