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.

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.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
30% ruling for returning Dutch national
Viewed 5172 times since Mon, Dec 5, 2011
Left Holland twice and come back - can I get the 30% ruling?
Viewed 4686 times since Thu, May 30, 2013
Coming back to the Netherlands with a partner, can I apply for the 30% ruling again if I find a job?
Viewed 2825 times since Wed, Apr 17, 2013
Can I stop the 30% ruling and come back later?
Viewed 4099 times since Thu, Mar 14, 2013
30% tax rule - leaving and coming back
Viewed 5938 times since Sun, Feb 24, 2013
I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
Viewed 3758 times since Fri, Nov 4, 2011
30% eligibility given previous work in The Netherlands
Viewed 2226 times since Mon, Oct 20, 2014
30% ruling eligibility - returning to the Netherlands
Viewed 2829 times since Tue, Aug 19, 2014
Can the 30% ruling be renewed?
Viewed 3691 times since Thu, Nov 24, 2011
30% ruling for a returning expat - how is the 25 year period calculated?
Viewed 3028 times since Thu, Dec 19, 2013