I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?

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  • I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?

The 30% ruling can be granted for a maximum period of 5 years (used to be 8 years until January 1, 2019). The time that the employee has stayed or worked in the Netherlands previously is subtracted from this maximum period of 5 years.

Only if the period of previous stay ended more than 25 years ago and the employee did not temporarily stay in the Netherlands for more then 6 weeks per year, the maximum period will not be reduced.

Last Updated On August 26, 2019

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