30% ruling for returning Dutch national

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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 in Belgium first (work in NL) due to immigration of my foreign partner. Looking forward to your feedback.

Answer:

An incoming employee with the Dutch nationality can indeed qualify for the 30% ruling. However due to discussions in the media about the fact that the ruling was granted to certain board members with the Dutch nationality, the rules have been changed since January 1, 2012.

These rules state (for example):

  • The period of stay outside the Netherlands was increased from 10 years to 25 years. This means you must have been outside the Netherlands for a period of 25 years before your return to the Netherlands or the start of your employment contract in the Netherlands.
  • The incoming employee must have lived at least 150 km from Dutch border before the move to the Netherlands or start of the employment contract in the Netherlands during at least 16 of the last 24 months.

Both changes affect you, either if you come to the Netherlands directly or if you come to the Netherlands through Belgium.