30% ruling applications – a review

Settle Service assists with hundreds of 30% ruling applications per year. The ruling intends to compensate for extra costs that are related to the relocation, the ‘extraterritorial costs‘.

We noticed an increase in the applications where employees change employer in the Netherlands. These employees may be eligible for continuation of the 30% ruling with their new employer if they meet certain criteria.

30% ruling applications in case of change of employer

There are a few basic conditions for the 30% ruling, that are applicable in any case;

  • the employee must have been recruited from abroad;
  • the employee must have lived on a distance from more than 150 kilometers from the Dutch border in 16 months out of the past 24 months. In case somebody already has lived in the Netherlands, this period will be deducted from the total period;
  • the salary level has to be on or above a yearly changing minimum.

If an employee changes employer in the Netherlands, we perform a very thorough examination. Questions we want to answer are for example; What was the salary level when the 30% ruling was first applied? Did the former employer apply the ruling correctly? Was the fiscal salary met in each year the employee worked in NL?

The above examination is a ​detailed process. We cannot afford to make mistakes here as these may cause withdrawal (even in retrospect). So we request many documents and make a serious study before we can give the green light.

Review of 30% ruling application with change of employer

You can probably imagine that this process takes effort from all parties involved – the employee has to submit many documents and might feel not trusted while he/she already enjoyed the 30% ruling. This is certainly not our intention, so in each case we explain how we will and why we have to perform the thorough examination.

Aditya, who received the approval of his 30% ruling with his current employer in May 2021, already worked in the Netherlands and already enjoyed the 30% ruling when he was recruited by his current employer. Esther Rogmans assisted Aditya with his new application. She had a good partnership with Aditya, who shared his following comment:

My case was extremely complicated and I don’t have any complains for the quality of service provided to me. Due to my complicated case, Esther had worked on my application multiple times and she never complained about it and happily helped me. Thank you for all your support. 🙂

More info?

Do you want to receive more information about our 30% ruling assistance? Please contact us now.

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