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Is an extension of the 30% ruling possible in case of previous stay in the Netherlands?

Question: 

I was in the Netherlands from 2000 to 2005 and had the 30% ruling. At the time I could have the 30% ruling for 10 years. I came back to the Netherlands last year (2012) and was granted the ruling for two years. Would it be possible get an extension ?

Answer:

As of 1 January 2012 the maximum term of the 30% ruling has been reduced from 10 years to 8 years. This period is also reduced with the period you were in the Netherlands before. You were in the Netherlands for 6 years from 2000 to 2005, which indeed means that there are only 2 years left for which the ruling can be granted to you again. 

The period of previous stay or work in the Netherlands will only not be taken from the maximum term if this work or stay ended more than 25 years ago at the day of arrival in the Netherlands. So in your case only periods before 1987 would not be taken into consideration. 

Thus to answer your question: no, the ruling will not be extended. But do check whether the granted total period exactly covers 8 years, or more specific, 96 months. 


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