Can I still apply for the 30% ruling if I am already in the Netherlands?

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You must be an incoming employee to qualify for the 30% ruling. This means that you must be recruited or transferred from abroad by your employer. If you are an incoming employee, you can still apply after you arrived in the Netherlands. Even if time has passed.

You didn’t apply for the 30% ruling immediately

If you file an application within 4 months after the start date of the employment contract, the 30% ruling can be granted retro-active. If you apply later than 4 months, the ruling can be granted from the first day of the month following the month in which the application was filed.

You could not apply with your first employer

Some employers don’t apply for the 30% ruling. Either because of company policy or because they are unfamiliar with the ruling. You can apply with your new employer.

The tax authorities determine whether you qualify for the ruling based on the situation the day you arrived in the Netherlands. You must have met the requirements for the 30% ruling at that moment. The application is however more complicated since two employment contracts must qualify.

The experience and knowledge you gained since you are in the Netherlands will however not be taken into consideration. Salary raises you received in the mean time won’t be relevant either.

Be aware, that the maximum period of 5 years (which could be longer if you arrived before 1 January 2019) for which the ruling can be granted will be reduced with the time you are already in the Netherlands.

Expatax can assist you with the application. You can request our help on https://www.expatax.nl/30-percent-ruling/ .

You found a job after you arrived in the Netherlands

If you find a job in the Netherlands after your arrival then you are hired as a local employee. You don’t qualify for the 30% ruling in that situation.

Last Updated On August 21, 2019

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