30% ruling after leaving Netherlands

2POSTS

7 years ago

Hello,

In 2018 I lived in the Netherlands and I have been granted the 30% ruling benefit for 8 years. At the end of 2018 I had to move to another country and unregistered myself from municipality. If I return to the Netherlands in the second half of 2019 (after ~6 months), is it still possible to benefit of the 30% ruling as long as all the other conditions are met?

Thank you,
Alexandra

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Cynic UK/Netherlands Expert

8184POSTS

7 years ago

You can re-apply your original ruling for up to 3 months away from your original job; if you exceed that, your new employer will need to re-apply.

schlumpfel Member

2POSTS

7 years ago

Thanks for the reply. Is there a chance to be granted again the 30% ruling, considering that in 2018 I lived in the Netherlands, so I will not fulfill the requirement to have lived abroad for 16 month from the last 24 months. Someone was saying that the 2nd time a company applies for this benefit, you'd no longer need to be recruited from abroad.

Need help with your tax obligations in the Netherlands?

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Cynic UK/Netherlands Expert

8184POSTS

7 years ago

Hi again.

If that "someone" works for the Belastingdienst, then it's worth listening to. You can transfer within jobs/companies within a 3 month period, without having to go through the whole qualification again, but you didn't do that, you left the country for 6-months, so I think you will need to reapply.

Hope this helps.

Cynic
Expat Team