› When should an expat apply for the 30% ruling?
Within four months after signing your employment contract. If you apply after this period, the ruling will become effective as of the next month. If you have already been working for some years, you can still apply but previous years will not be taken into account. The processing period may last from one to six months depending on the case.
› What is the maximum duration of the 30% ruling?
In general, the maximum duration is 10 years (120 months). After five years (60 months) you may be asked to prove that you still meet the conditions. Prior employment and / or stay in the Netherlands may also reduce the duration of the 30% ruling. Substantial periods of stay in the Netherlands (prior to applying for the 30% tax ruling) that may extend the "look-back period" up to 15 years or longer are:
- more than 20 workdays
- more than six weeks
- three consecutive months
› What if I decide to change jobs later?
Maintaining the 30% ruling is relatively easy, provided that your employment starts within three months after terminating your current one. Keep in mind that the same (application) procedure has to take place within four months (new employment). Also note that your new employer has to illustrate anew that you are an entered employee (new written statement).
› What if my application is denied?
In this case, you should file a letter of objection within six weeks. If your letter is also denied, you must file an appeal.
› How do they define "salary"?
The 30% reimbursement is calculated based on the agreed (gross) salary while different regulations apply for pension premiums. All other benefits (holiday allowances, bonus etc.) fall under the 30% ruling as long as they are ruled as severance payments. An annual salary of 45.000 euros is usually enough to qualify you for the ruling. However, there have been cases in which salary levels of 30.000 euros were sufficient. Minimum and maximum salary level varies significantly depending on the nature of the job as well as the country of origin.
› What is considered to be "sufficient working experience"?
Working outside the Netherlands for a period of 2,5 years is the minimum requirement. Nevertheless, this is not easy to define; for example, you can not really evaluate artists’ work in years.
› How can I prove that my skills and expertise are scarce in the local labour market? Higher education and / or sufficient working experience is enough to justify why your specific skills are rare on the local marketplace. Besides, it is your employer who has to make a reasonable case (written statement), not you.
› Is there a the catch?
The reduction of your gross salary by 30% has severe implications for your disability or unemployment benefit, tax refund (residential mortgage loan), social security, pension etc. that are heavily or even solely based on your taxable salary.
