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What has changed with regards to the 30% ruling from January 1, 2012?

On November 17, 2011 the Lower House voted about the proposed changes in the 30% ruling. As stated in our blog we expressed our concerns about these changes. The changes have been revised, also after pressure from our side.

What has changed?

  • A minimum salary requirement of € 35,000 per year (excluding the 30% allowance) is introduced (the original proposals mentioned a higher required salary). This means that the required gross salary will be € 50,000. This requirement replaces the education and work experience check. Scientists and researchers working at universities and knowledge organizations will be exempted from the salary requirement. For young masters below the age of 30 the salary requirement is € 26,605. The required salary is adjusted every year based on the applicable index rates. You can find the up to date salary requirements on
  • Incoming employees must have stayed outside the Netherlands in a period of 25 years before arrival in the Netherlands. This was 10 years.
  • Incoming employees must have lived more than 150 km from Dutch border during at least 16 months of the 24 months prior to the date the work in the Netherlands commences.

To be able to financially support this adjustment the maximum term of the 30% ruling is reduced from 10 to 8 years. This adjustment only affects applications filed after January 1, 2012.

Additional comments have been made:

  • The text of the ruling is adjusted as such that in case of change of employer it is relevant that an employment contract is signed within 3 months after the employee left the previous employer. Before 2012 the ruling stated that the work activities must be started within 3 months. The Supreme Court already ruled in the past that the idea behind the ruling is that a new job must be found within 3 months even though the work starts later than 3 months. So with this adjustment the text will be more in line with this decision from the Supreme Court.
  • The ruling should stop when the work activities end. Before 2011 the ruling was also applicable on for example options which are paid out within the maximum term of 10 years but at a time when the employee already left the company. The Supreme Court has confirmed in 2011 that in this situation the 30% ruling was also applicable in the payments related to the options. We have to wait and see what the Supreme Court will decide under the new rules.
  • Until January 1, 2012 the ruling was guaranteed for the first 5 years of the employment contract. This is no longer applicable under the new rules. Currently the ruling will be ended from the moment that the requirements are not met anymore (see also below comments for existing situations).

Transitional regulation

As mentioned in previous blogs the changes will not immediately affect the current granted rulings. The security of the first 5 years period will remain applicable for rulings which are granted with a start date before January 1, 2012. So if an employee has the ruling already for more than 5 years on January 1, 2012 he will fall under the old rules as long as he doesn't change employer. If the period ends after January 1, 2012 the salary requirement becomes applicable and also the distance requirement. The changed requirement concerning the period of previous stay will only affect new applications.
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Comments (23)
Comment by lee on Mon, Apr 28th, 2014 at 4:10 PM
i am a freelancer, under a payroll company, therefore they applied for my 30% ruling for me. i now wish to change payroll companies, although i am on the same assignment and working for the same firm (i.e. the firm that pays for my services, not the payroll company). does the fact that i am changing payroll companies present any risks to the continuance of me 30% ruling? the payroll company i am planning to move to does not believe there are risks and it is a simple case of transferring the ruling.
Comment by Suzanne on Sat, Dec 27th, 2014 at 11:51 AM
Hello. Thank you for this great information. Can I still declare partial non-resident in Box 3 if I have lost my 30% ruling in a job change? I received Kennis Migrant status w/ 30% ruling in 2008 and lost it in 2011.
Comment by Arjan Enneman on Wed, Jan 21st, 2015 at 12:06 AM
@Suzanne. It is only possible to opt for patial non residency in box 3 if you have the 30% ruling. Since you lost it you can no longer opt and will have to declare box 3 as a full tax resident in the Netherlands.
Comment by Daniel on Wed, Mar 11th, 2015 at 11:13 AM
Is there any limit on the carry over ? Will I lose the ruling if I change 2/3 Company in a year ?
Comment by Arjan Enneman on Mon, Mar 16th, 2015 at 11:31 PM
There is no maximum. As long as your salary is high enough and the gap between employers is maximum 3 months, you can change employers as often as you want. Of course you have to reapply for the 30% ruling each time again.
Comment by Athanasios Theos on Thu, Mar 19th, 2015 at 9:47 AM
Dear Sir/Madam, I would like to ask you about the 30%ruling. It was granted to me on 2008 and I stopped working end of 2014. It is expiring on 2018 and it is possible to start working again 01/04/2015. Does my new employer need to re-apply for the ruling? Do I have to have a minimum of 50,000 Euros at my new job? These last three months I am constantly living in the Netherlands and get unemployment benefit.
Comment by Arjan Enneman on Wed, Apr 8th, 2015 at 4:19 PM
When you change job you indeed need to apply again, together with your new employer. You must agree the new contract maximum 3 months after your last work day with your previous employer. The required salary indeed stays the same, it is not reduced pro rata if you are unemployed for a couple of months. However, the unemployment benefit will also be taken into consideration to determine your annual income.
Comment by Julia on Fri, Oct 2nd, 2015 at 10:58 AM
Does the 30% ruling apply to the case that I moved from Germany to the Netherlands in the purpose of searching a job? I have worked continuously 2 years in Germany and haven"t lived in the Netherlands before.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 8:17 AM
You must be an incoming employee to be able to get the 30% ruling. This means that you must have secured an employment contract before you come to the Netherlands. So in your situation you will have to search for a job in the Netherlands while you are still officially registered in Germany and not in the Netherlands.
Comment by Julia on Tue, Feb 2nd, 2016 at 5:48 PM
@Arjan, does the 30% ruling apply to me (if my conditions meet the requirement) if my husband already owns 30% ruling benefit in NL? Thanks
Comment by Arjan Enneman on Tue, Feb 23rd, 2016 at 12:31 PM
The 30% ruling can be applicable if you are also an incoming employee, meaning that you must have arranged the employment agreement before coming to the Netherlands. If you found a job after arrival in the Netherlands the ruling won‘t be applicable. The fact that your husband has the 30% ruling is irrelevant, your application is treated individually.
Comment by jemir on Thu, Jun 23rd, 2016 at 12:02 AM
hi, I came to netherland in September 2012 for a phd study with scholarship from my own country . My status on visa is scientific researcher. my scholarship stopped in this year. But my phd study have not finished. My supervisor will pay me for the coming last year of my phd study. Can I apply the 30% ruling?
Comment by Arjan Enneman on Fri, Aug 19th, 2016 at 12:11 PM
You can apply if the 30% ruling would have been applicable from the start date of your PhD if an application would have been filed at that time. If you didn‘t qualify then, you won‘t qualify now either.
Comment by sarah on Sat, Dec 3rd, 2016 at 10:29 PM
I currently have the 30% ruling and live in The Netherlands, however am considering moving back to Canada. If my employer asks me to work remotely from Canada, can I keep the 30% ruling if I am a resident of Canada but paid and do work for a company in the Netherlands?
Comment by Arjan Enneman on Fri, Dec 30th, 2016 at 3:23 PM
The 30% ruling is only applicable if you are on a Dutch payroll administration. If you work in Canada you should be on a Canadian payroll administration based on the tax treaty between Canada and the Netherlands.
Comment by Dennis Hugers on Tue, Jan 24th, 2017 at 7:00 PM
Hi Arjan, is the ruling applicable if you have the Dutch nationality, but worked overseas for the last 24 months?
Comment by Arjan Enneman on Thu, Feb 9th, 2017 at 11:36 PM
Even if the ruling would be applicable it would not benefit you if you left the Netherlands less than 25 years ago. Because then the maximum term of the ruling of 8 years would be reduced with the entire period you stayed in the Netherlands in the past. I assume that period is longer than 8 years which reduces the remaining term to zero.
Comment by Hemal Parikh on Thu, Aug 3rd, 2017 at 10:55 PM
I came from India to work in netherlands in april 2009. My employer had applied for 30 % from day 1. I stayed till april 2013 and then went back to India. I came back to netherlands in dec 2013 to work again. Till what time my 30 % ruling will be applicable ? will it be till march 2019 ( 10 years ) or will it be Nov 2017 (8 years. 4 years before and 4 years now ) ? On belastingdienst website, it says the term is based on when the decision was issued.
Comment by Arjan Enneman on Thu, Aug 10th, 2017 at 2:23 PM
The maximum term for you is 8 years. Since you went back to India in between you fall under the new rules since you came back to the Netherlands again. The maximum term would have only remained 10 years if you hadn‘t left NL and found a new job immediately after you left the first job.
Comment by Karl on Mon, Aug 28th, 2017 at 1:53 PM
I applied for the 30% ruling, and obtained it. But As I became older than 30 years old, the 30% ruling will come back as soon as my salary increases. I want to know, if this is true , and if yes, then what should be the minimum salary yearly in order to obtain this 30% ruling again? Can I get any solution for a while, and their implications? Thanks in advance.
Comment by Arjan Enneman on Tue, Sep 26th, 2017 at 1:01 PM
You lost the 30% ruling because you reached the age of 30 and your salary was too low to qualify for the 30% ruling based on the standard required salary. If the 30% ruling is lost, then it is lost permanently during the stay in the Netherlands. A future salary increase will not change that. So the new (monthly) salary must already have been high enough right after the month in which you became 30.
Comment by Zeynep on Mon, Apr 23rd, 2018 at 5:01 PM
Hi Arjan, I have seen in the news that starting from 2019, the duration of 30% ruling is reduced to 5 years. People who have been having this tax benefit will also be influenced from this decision. I have been having this benefit since 2011 and it supposed to end in 2021. What will be the case for people like me? Thanks in advance!
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 2:10 PM
From 1 January 2019 the maximum term of the 30% ruling will indeed be reduced to 5 years. This will also be applicable to existing cases. So if you have the 30% ruling already more than 5 years on 31 December 2018, you will lose it from 1 January. There is no compensation from the side of the Dutch government.
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