The 30% ruling case

The 30% facility is a tax advantage for foreign employees working in the Netherlands who meet certain criteria.

These include proof that their expertise is scarce on the Dutch labour market (age, education, salary level, working experience etc.), as well as that they are transferred from abroad (i.e. residing in another country before coming to the Netherlands). However, there are certain exemptions.


 A Romanian national lived in Romania until March 1, 2008
 July, 2008: he applied for a job in the Netherlands and the potential employer decided he was suitable for the position
 October, 2008: he registered in the Netherlands (girlfriend’s address)
 November 12, 2008: the job opening was withdrawn
 November 26, 2008: he got accepted and signed a contract with another company in the Netherlands
 December 15, 2008: he started working as a software developer for his new company in the Netherlands

Does the Romanian national meet the conditions for the 30% ruling?

Yes, according to the Breda District Court and the Den Bosch Court of Appeal.

He was living in Romania at least until November 26, 2008. Registering was only for the purpose of finding a suitable job and thus, he was recruited from another country.

The Breda District Court ruled that since his expertise was scarce or absent on the Dutch labour market on November 26, he was entitled to the 30% ruling for a maximum period of 10 years starting December 15, 2008.

Nevertheless, the Den Bosch Court of Appeal concluded that the 10 year period should be reduced by three months.


Given that all other conditions / requirements are met, applying for the 30% ruling is possible even if the foreign employee already lived (worked or stayed) in the Netherlands for a certain period (or even periods) before taking up employment.

However, the maximum term of 10 years will be reduced by those period(s).

Nico Koppel is an Expat Service Provider, who specialises in tax advice & accountancy. For more information, please comment below or visit Koppel Tax Consultants.

Nico Koppel


Nico Koppel



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