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Living abroad and applying for 30% ruling


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.


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

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