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.

Coming back to the Netherlands Articles
30% tax rule - leaving and coming back
Viewed 5962 times since Sun, Feb 24, 2013
Question:   Hi, I was granted the 30% ruling in 2009 and worked under it for 8 months then left the Netherlands. I came back in 2011 and again had the 30% but left again. I have now been offered a permanent contract in the Netherlands but will not... Read More
If I leave the Netherlands and come back in the future, can I apply for the 30% ruling again?
Viewed 5701 times since Thu, Aug 30, 2012
Question:   I am working in the Netherlands since 5 years (from 2007) and I have about 5 months experience before entering the country plus 6 months of thesis in the Netherlands itself.I applied for the 30% tax ruling in 2007 but my request was... Read More
30% ruling - Coming back to The Netherlands - Dutch nationality
Viewed 2753 times since Tue, Aug 11, 2015
I am a Dutch citizen and will be returning to The Netherlands after 14 years of continuous expat life to start a new job. I was recruited for the job outside of The Netherlands. Before I left the The Netherlands I was a student. Do I qualify for... Read More
30% ruling for a returning expat - how is the 25 year period calculated?
Viewed 3039 times since Thu, Dec 19, 2013
Question:I am a Dutch national, and I will be returning to the Netherlands after 19 years of continuous expat life. Before leaving, I was a student. Assuming I meet the criteria, will the duration of the ruling be reduced by 25-19=6 years, ie from 8... Read More
Left Holland twice and come back - can I get the 30% ruling?
Viewed 4703 times since Thu, May 30, 2013
Question:I have worked in Holland in two different periods. From 1997 till 2001 and from 2008 till 2010 when I left. I was always granted the 30% ruling. I live and work elsewhere now. If I would find a new job in Holland and go back there, would... Read More
30% eligibility given previous work in The Netherlands
Viewed 2237 times since Mon, Oct 20, 2014
Question:I‘m just starting a new position in The Netherlands after four years living in the US (am a US citizen). I had the 30% ruling in 2010 when I worked in Holland. Am I eligible to apply for it again if I meet all the criteria, but four... Read More
Coming back to the Netherlands with a partner, can I apply for the 30% ruling again if I find a job?
Viewed 2834 times since Wed, Apr 17, 2013
Question:I was employed in the Netherlands in 2007 and was granted the 30% ruling. In 2009, I was made redundant and I left to go back to my country of origin. In 2012, I came back as a partner of a highly skilled migrant and this year, 2013, I found... Read More
30% ruling eligibility - returning to the Netherlands
Viewed 2847 times since Tue, Aug 19, 2014
Question:I studied in the Netherlands for one year during which period I was granted residence status. I left immediately after graduation but I will be coming back to the Netherlands to take up employment. I would like to know if I qualify for the... Read More
I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
Viewed 3765 times since Fri, Nov 4, 2011
The 30% ruling can be granted for a maximum period of 8 years (used to be 10 years until January 1, 2012). The time that the employee has stayed or worked in the Netherlands is subtracted from this maximum period of 8 years.Only if the period of... Read More
Can I stop the 30% ruling and come back later?
Viewed 4119 times since Thu, Mar 14, 2013
Question:   I am freelancer under a payroll company. I am not registered in the Netherlands but I got the 30% rulling. My contract will finish end of March. I know I have to find a job within 3 months to keep the 30% ruling. I would like to know if... Read More
Can the 30% ruling be renewed?
Viewed 3705 times since Thu, Nov 24, 2011
Question: In January 2010 I was recognized the 30% ruling for ten years. Unfortunately my employment contract was terminated on July 31, 2011. I worked as typist till August 16, 2011. On October 29, 2011 I moved to France where I started to work as... Read More
30% ruling for returning Dutch national
Viewed 5199 times since Mon, Dec 5, 2011
Question: Can I apply for the 30% ruling as a Dutch citizen who lived in Hong Kong for 11 years when I remain working for the same company (they want to have my experience in the headquarters)? Another point of concern is that I might need to live... Read More