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: https://www.expatax.nl/30rulingapplication.php