Left Holland twice and come back - can I get the 30% ruling?
Article ID: 408 | Last Updated: Fri, Jul 10, 2015 at 2:59 PM
I have worked in Holland in two different periods. From 1997 till 2001 and from 2008 till 2010 when I left. I was always granted the 30% ruling. I live and work elsewhere now. If I would find a new job in Holland and go back there, would I still be granted the 30% ruling? In my case the ruling was valid for 10 years. Thanks.
If you satisfy the minimum income requirement and the 150 km distance requirement you can indeed get the 30% ruling again. Be aware though that since 1 January 2012 the maximum term of the 30% ruling has been reduced to 8 years. Since you left Holland an application for the 30% ruling will be treated as a whole new application and therefore the new rules since 1 January 2012 are applicable including the shorter maximum term of 8 years or 96 months. This means you can only get the ruling for the remaining period of 96 months minus the months you were in Holland before.
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
30% ruling for returning Dutch national
Viewed 3639 times since Mon, Dec 5, 2011
30% tax rule - leaving and coming back
Viewed 3772 times since Sun, Feb 24, 2013