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If I leave the Netherlands and come back in the future, can I apply for the 30% ruling again?

I am working in the Netherlands since 5 years (from 2007) and I have about 5 months experience before entering the country plus 6 months of thesis in the Netherlands itself.I applied for the 30% tax ruling in 2007 but my request was rejected.
I am wondering if there are any chance (tricks) at the moment to get it? If I go to work abroad (away from the Netherlands) for one year, can I apply again for the 30% ruling? Do you provide assistance for the application?
I am really interested, please let me know.
The 30% ruling will only be granted to an incoming employee who meets the requirements. The moment you arrived in the Netherlands you apparently didn't meet the requirements. As long as you are staying/working in the Netherlands the decision of the tax authorities will not change.

If you leave the Netherlands (and deregister) and come back in the future for a specific job you can indeed apply for the ruling again (we can assist you with it). However, be aware that the maximum term of the ruling is currently 8 years which will be reduced with the previous period of stay in the Netherlands. This means that, since you are already here for 5 years, you can only get the ruling for the remaining 3 years.

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