30% ruling and orientation visa

I currently reside in the US. I applied for orientation visa 3 months ago. I got an offer to work in Amsterdam a week ago, with Booking. Today, I got the positive response to my orientation visa.
Booking promote the 30% rule as part of the benefits, and they are willing to sponsor my visa. I have never resided in Netherlands before.
My question is: if I enter netherlands through orientation visa/residence permit, and then transfer sponsorship to Booking, will the 30% ruling be inapplicable to me? I am hired from abroad, and have not lived in the Netherlands.


Hi and welcome to the Forum.

They are 2 distinct visas; you cannot apply for 30% tax benefit if resident in the Netherlands, which you will do if you are there on an orientation visa.  My advice is to let your new Employer apply for your visa, but make sure they tell the people doing the application on your behalf that you had an offer of an orientation visa, but you now wish to change to the skilled migrant visa.

Hope this helps.

Expat Team

May I know how did you proceed?

I just received a positive response on my orientation visa (yay!). Meanwhile, I will have an interview with booking next week. So, I am also tempted by the possibility of getting the 30% ruling benefit now.