The maximum grant period will be 8 years instead of 10. However, those granted before January 2012 will not be affected by this change.
The minimum salary to qualify for the 30% ruling will now be 35.000 euros (50.000 euros including the ruling).
Note that employees still have to prove that their skills and expertise are scarce or absent (relevant work experience, level of education etc.) on the Dutch labour market.
Also, scientists and researchers employed by subsidised research / educational institutions do not have to fulfil the minimum salary condition.
Under the new rules, "incoming employees" are those who have lived at least 2/3 of the last 24 months further than 150 km from the Dutch borders prior to commencing employment.
Applicants must provide proof / evidence but the exact procedure is still unclear.
The reference period of earlier residence in the Netherlands will be extended to 25 years and will be rounded up (monthly basis).
For example, if one stayed in the Netherlands for two weeks in April (i.e. one month) and two weeks in July (i.e. one month), the total period will be two months instead of four weeks.
PhD graduates, who are employed within one year after graduating with a minimum salary of 26.605 euros (38.007 euros including the ruling), will be eligible for the 30% ruling.
› studying period (in the Netherlands) will not count as prior residence
› the above applies not only to PhD students who graduated in the Netherlands but also to those who graduated abroad
› graduates must be younger than 30 years old