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.


Living abroad and applying for 30% ruling

Question:

I am considering accepting a job offer in Netherlands. I am a EU-citizen living far more than 150 km from the Dutch border.

Will I be able to apply the 30% ruling if I decide to accept the offer and move, but to rent a place in Germany?

So technically, I‘d be living in Germany (within 10-50 km from Netherlands), but I would work only in Netherlands and pay taxes there.

The place of work is close to the border and I am a German-speaker - that‘s why.

Answer:

If you move to the German border after you have accepted the job in the Netherlands then there is no discussion about the 150 km requirement. But if you move first and then find a job, then there is an issue. 

You don’t have to move to the Netherlands to get the ruling, but originally you should have lived more than 150 km from Dutch border (this requirement is still with the European Court of Justice which has to decide whether this requirement is allowed at all). 

If you need help with the application see https://www.expatax.nl/30rulingapplication.php


Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 4221 times since Thu, Apr 11, 2013
Are the fees for an international school covered by the 30% ruling?
Viewed 2877 times since Thu, Dec 10, 2015
Is an extension of the 30% ruling possible in case of previous stay in the Netherlands?
Viewed 3406 times since Fri, Aug 30, 2013
30% ruling changes 2013 with respect to the ZVW calculations
Viewed 31970 times since Mon, Feb 25, 2013
Holiday pay calculation considering 30% tax rule
Viewed 6392 times since Thu, Dec 10, 2015
End of 10 year term 30% ruling - when / how
Viewed 1396 times since Fri, Oct 23, 2015
Recht op 30% regeling met terugwerkende kracht?
Viewed 5506 times since Fri, Nov 1, 2013
30% regeling in twee banen
Viewed 4533 times since Fri, Aug 8, 2014
How long will the 30% ruling application take? When will I receive a reply?
Viewed 10053 times since Thu, Oct 24, 2013
How long can I live in the Netherlands before losing right to 30% ruling?
Viewed 3354 times since Thu, Mar 21, 2013