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I am planning to change employer in 2012. How will this affect the duration of 30% ruling?

My 30% ruling was granted in September 2007. My first period of guaranteed 60 months expires after January 2012. I am planning to change employer during 2012. What happens to the duration of the 30 % ruling?
Assuming I fulfill the requirements, will I continue to benefit from the 30% ruling for another 5 years (10 years in total) or the duration will be reduced (8 years in total)? What happens if I change employer with the new regulations?
The reduced duration of 8 years is only applicable for new applications made after 1 January 2012. With new, I mean the first application in the Netherlands. So if you change employer the duration will remain 10 years as long as your first contract started before 1 January 2012.

Additional note

Under the rules before 1 January 2012 the first five years of the 30% ruling were (in principle) guaranteed. After 5 years the tax authorities could check whether there was still scarcity. Under the new rules this is no longer the case. There is now an ongoing check to see if the employee still qualifies with respect to salary level etc. Before 2012 the 30% ruling was granted for 10 years, since 2012 for maximum 8 years.

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Comments (2)
Comment by peter goodberry on Tue, Nov 13th, 2012 at 9:09 AM
what would the impact be in the situation described above if the period between stopping with the old employer and starting with the new employer was greater than three months?would that person then have to re apply for the 30% ruling ? and if so would the time period be reduced from 10 years to 8 years?
Comment by arjan enneman on Sat, Dec 8th, 2012 at 3:40 PM
relevant is the date on which you agreed the employment contract with your new employer, not the actual date you start working for the new employer. if the period between the last day of your contract with your previous employer and the date of signing of the contract with your new employer is greater than 3 months, the consequence is that you will lose the ruling. it is not possible to reapply, unless you leave the netherlands for at least 2 years and return for a specific job.
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