My husband has been working in the Netherlands as kennis migrant from October 2008 and from then has been availing the 30% tax ruling.
I started working in the Netherlands from April 2011 as dependent and do not have the 30% ruling.
Due to some circumstances, we decided to swap our visa status recently. I applied for "change of purpose of stay" as highly skilled migrant. Since 9th November 2012, my husband is my dependent and in that way, he seems to have lost the kennis migrant status.
He is moving to a new company in the Netherlands from December. Is he still eligible to get the 30% ruling? Is it that only kennis migrants can apply for it?
If not, is there any way to get the eligibility back?
For the 30% ruling application different rules apply than for the knowledge migrant ruling. This means that both rulings are not linked and that an employee can have the 30% ruling without being a knowledge migrant or be a knowledge migrant without 30% ruling. So the fact that your husband no longer is a knowledge migrant does not mean that he can‘t get the 30% ruling anymore.
However, since his employment ended also the 30% ruling ended at the same day. It is possible to reapply for the ruling if your husband signs a new employment contract within 3 months after he left his previous employer. If his salary is above the minimum required salary he can get the ruling again for the remaining months within the maximum period of 10 years (since he got the ruling in 2008 the maximum period for him is still 10 years and not 8 years which it is since 1 Janaury 2012).