30% ruling and change of employer: granted for 8 or for 5 years?
I recieved the 30% ruling before 1 January 2019 but I leave my current employer in 2020. When I re-apply through my new employer would the balance of the remaining period the ruling was granted still be made up to 8 years or would it be reduced down to 5 years (ie is the 8 year rule grandfathered for those having received the orginal ruling before 1 January 2019)?
Since 1 January 2019 the maximum term of the 30% ruling for new applications is reduced to 5 years. New applications concern employees who started to work in the Netherlands after 1 January 2019.
If your 30% ruling was granted between the 1st of January 2012 and the 1st of January 2019 the duration of your grant is a maximum of 8 years. Due to a transitional arrangement, the end date of the grant may have changed though as of 1 January 2019 with immediate effect.
The new end date will be:
– End date year on your grant: 2019 or 2020 -> new end date: remains the same as stated on your grant
– End date year on your grant: 2021, 2022 or 2023 -> new end date: 31st of December 2020
– End date year on your grant: 2024 or later -> new end date: the end date on your grant minus 3 years
You will not be issued with a new grant stating this, so it is up to you and your employer to keep track of the new end date. If you continue to use the 30% ruling in your salary every month after the new deadline you may be faced with a big tax claim.