Can the 30% ruling be renewed?

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Question:

In January 2019 I was recognized the 30% ruling for 5 years. Unfortunately my employment contract was terminated on July 31, 2019. I worked as typist till August 16, 2019.

On October 25, 2019 I moved to France where I started to work as of October 29, 2019. I should start a new job in the Netherlands from December 1, 2019 as lease administration manager for an American company.

My salary would be € 70,000 plus car and a bonus between 15% and 23%.

My future employer is saying that I lost my 30% tax ruling and that they cannot apply for a new one. I would like to ask you if it is possible to apply for a new 30% tax ruling and if it is true that I lost my previous one.

Answer:

The rules are that if a person finds a new job within 3 months of the day the previous job ended a request can be filed to get the ruling granted for the work for the new employer. Your contract was terminated on July 31. I assume that your work as typist was not with the same employer. If the contract with the American company was signed before November 1 (so within the 3 months period) and it can be proved that you actually worked till July 31 and that the new contract was signed on time than a request can be filed.

On the other hand, if you can prove that you actually left the Netherlands on October 25 (within the period of 3 months) with the aim to stay outside the Netherlands for a longer time and you came back to the Netherlands specifically for the new job then you will be treated as an incoming employee again. The standard procedure can then be started.

But your employer will be concerned whether you actually worked till 31 July and/or that you actually left the Netherlands (looking at the short period you were living and working in France). Can you prove that you deregistered in the Netherlands on October 25 and that you left the address where you were living at before? If not the tax authorities will argue that you never left the Netherlands. In that case they can also argue that you passed the 3 months deadline.

So it is not impossible to get the 30% ruling again, it just depends on the actual facts and circumstances and the proof you can provide to back up these facts and circumstances.

Expatax can assist you with the application.

See also:

Court case: Continuation of the 30% ruling conflicts with the three months requirement