草榴社区

Menu
草榴社区
Search
Magazine
Search

30% ruling after leaving Netherlands

schlumpfel

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

See also

The tax system in the NetherlandsTaxes for expats in the NetherlandsPersonal recommendations for a tax / finance advisorPay income tax over the money I make remotely in USSpouse eligibility for the 30% ruling
Cynic

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

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.

Cynic

Hi again.

If that "someone" works for the Belastingdienst, then it's worth listening to.聽 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
草榴社区 Team