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.

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.

Attached Files
There are no attachments for this article.
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.
Security Code Security Code
Related Articles RSS Feed
If the incoming employee changes employer should a new application be submitted?
Viewed 3513 times since Fri, Nov 4, 2011
Discontinued 30% ruling: would I have it again ?
Viewed 3965 times since Mon, Mar 18, 2013
Is the 30% ruling also applicable on a parttime job at a second employer?
Viewed 16041 times since Tue, Nov 13, 2012
30 % Ruling change of employer after 2 weeks
Viewed 2081 times since Thu, Aug 7, 2014
Change of employer 30% ruling norms
Viewed 2880 times since Tue, Jan 20, 2015
30% ruling and change of employer: granted for 10 or for 8 years?
Viewed 4312 times since Thu, Nov 7, 2013
30% ruling, I have it but I’m considering changing job (in 2012)
Viewed 12459 times since Thu, Dec 8, 2011
30% regulation - change of employer - previous employer did not apply for the regulation
Viewed 7551 times since Mon, Feb 13, 2012
30% ruling: 3 months is 3 months - change of employer
Viewed 19842 times since Fri, Apr 3, 2015
Does my old employer have to approve the transfer of the 30% ruling to my new employer?
Viewed 3228 times since Mon, Aug 3, 2015