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 the incoming employee changes employer should a new application be submitted?

Yes, if the incoming employee obtains another employer during the period concerned, the rule of evidence remains in effect at the joint request of the employee and the new employer, providing the period between the end of the first job and the start of the new job is no longer than three months. The Court of Justice has ruled that it is also sufficient that a job is found within these three months, even if the new job starts after these three months. A request must be filed within four months after the start of the contract again.

For such a request the new employer is obliged to demonstrate anew that the employee can be designated an incoming employee.

It is not required that the incoming employee was dismissed from the previous job, so also if the employee himself decides to change employer, the 30% ruling can be requested again.

Expatax can assist with the application: 

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: 3 months is 3 months - change of employer
Viewed 16808 times since Fri, Apr 3, 2015
30% ruling and change of employer: granted for 10 or for 8 years?
Viewed 3882 times since Thu, Nov 7, 2013
Change of employer 30% ruling norms
Viewed 2480 times since Tue, Jan 20, 2015
I am planning to change employer in 2012. How will this affect the duration of 30% ruling?
Viewed 4708 times since Thu, Nov 8, 2012
Changing position within company: does it affect the 30% ruling?
Viewed 3152 times since Thu, Apr 26, 2012
Discontinued 30% ruling: would I have it again ?
Viewed 3806 times since Mon, Mar 18, 2013
Jan-2013 update on time limit to change employer
Viewed 2556 times since Thu, Mar 14, 2013
Is the 30% ruling also applicable on a parttime job at a second employer?
Viewed 15703 times since Tue, Nov 13, 2012
30% tax ruling, change jobs as a phd student
Viewed 4556 times since Thu, Dec 12, 2013
Change a job within 3 month after losing the 30% ruling
Viewed 7616 times since Thu, Apr 4, 2013