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The 150 km distance rule - 30% ruling - Luxembourg

I am a non-eu and was working in Luxembourg for over 2 years, I moved to Amsterdam for a new job in Feb 2012 (my contract was signed in Dec 2011).  I was only told recently about the 150km rule which may affect my 30% ruling application.  Can you please give professional advice on this?  Will i still be eligable as obviously it is over 450km between Lux and Ams? Is this a debatable topic with the tax authority?  Many thanks.
The new 150 km requirement sees on the distance between your (previous) place of living and the nearest Dutch border. Irrelevant is where you actually work or that you moved to the Netherlands to live here. So although the distance between Luxembourg and Amsterdam is more than 150 kms, the tax authorities will only look at the distance between Luxembourg and the Dutch border at Maastricht/Heerlen.
However, you mention that you signed a contract in December 2011, so before the changes in the 30% ruling came into effect (from January 1, 2012). So you should be able to file the application under the old conditions, without the 150 km requirement.
Expatax can always assist with the application. Please see our brochure.
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Comments (6)
Comment by Kostas on Mon, Feb 8th, 2016 at 2:57 PM
Hi, Can you update related to current requirements whether someone who works in Luxembourg city is eligible for 30% ruling in case he starts working in NL (meeting the other criteria as well)? Thanks!
Comment by Arjan Enneman on Tue, Feb 9th, 2016 at 4:11 PM
The 150 km requirement has in principle been approved by the European Court of Justice and the Dutch Supreme Court, stating that it doesn‘t conflict with the freedom of movement within the EU. So you must have lived at least 150 km from Dutch border during at least 16 out of the last 24 months before coming to the Netherlands. If not, the ruling won‘t be applicable.
Comment by Kostas on Tue, Feb 9th, 2016 at 4:21 PM
Hi, Thanks for your response. But do you know if Luxembourg city is considered less or more than 150km from Dutch borders? I rough calculation gives me a distance around 150km, but are you aware of an official answer or any similar case? Thanks!
Comment by Arjan Enneman on Tue, Feb 23rd, 2016 at 12:28 PM
Relevant is the distance between nearest Dutch border and your place of living, measuring with a straight line. So don‘t use a routeplanner. Google maps for example makes it possible to measure a direct line, but their are also other options on internet. There is no official page which is used by the Dutch tax authorities. Indications I get is that Luxembourg city is within 150 km distance.
Comment by Irina on Tue, Jan 17th, 2017 at 11:18 PM
To whom it may concern, I own a flat in the Czech Republic , but over last 2 years I work in Germany near Dutch border, where I rent a small flat too. My permanent residence remained In the Czech Republic over these 2 last years though. I am about to move to Netherlands to start to work for a Dutch employer. Can I apply for 30% ruling ? Many thanks
Comment by Arjan Enneman on Tue, Jan 24th, 2017 at 2:30 PM
The Dutch tax authorities can request you to provide evidence that you were only registered in Czech Republic and that you didn‘t register in Germany. Based on the actual circumstances where you worked in Germany 2 years and spent almost every week in Germany, the Dutch tax authorities can argue that your principal residence moved to Germany. Although Germany is not your permanent residence, it may have been the center of your daily life during the previous 2 years, thus your principal residence. That is were you spent most of your time, bought your groceries, had your activities etc.
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