FAQ: the 30% ruling

› When should an expat apply for the 30%
ruling?

Within four months after signing the 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 those 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 or more than 6 weeks or 3 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 of terminating your current one.
Keep in mind that the same (application)
procedure has to take place within four months
of your 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.

› What is considered to be a “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 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 labor 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.


› It sounds great! Where is 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.