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I am Dutch living outside the Netherlands and have been offered a job in the Netherlands, Can I get the 30% ruling?

Question:

Hello, I am a Dutch citizen living outside of NL for several years and been hired by a Dutch company for position of general director and got relocated from United States back to NL in January. I would like to know if I am eligible for the 30% ruling.

Answer:

If you satisfy the conditions it is possible to apply for the 30% ruling. 

Be aware of the change in the rules since 1 January 2012. A for you very important condition changed at that date. Incoming employees must have stayed outside the Netherlands for a period of 25 years before arrival in the Netherlands to be able to get the 30% ruling for the maximum period of 8 years. Before 1 January 2012 the period of stay outside the Netherlands should have been more than 10 years. 

If you left the Netherlands less than 25 years ago you will not get the 30% ruling when you come back to the Netherlands again. All the years you have been living in the Netherlands before you left will be taken off the maximum period of 8 years for which you could get the 30% ruling. That period will have been more than 8 years in your situation which means that nothing remains. 


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