Application

A formal complaint or objection can only be made within 6 weeks from the date which is printed on the decision from the tax authorities.

The application must be filed within 4 months after the start of the employment as incoming employee in the Netherlands. If the application is filed later, than the term of the ruling is reduced with the period between the start of the employment and the first day of the month following the month in which…

Question: I moved from Frankfurt to Hengelo on 1st December 2019 for work. But after 2 weeks I got a better opportunity in Maastricht and joined the other company on 19th December. I do not know whether my previous employer has successfully granted the 30 percent tax ruling for me or not, but I know…

Question: I have applied for the benefit 2 weeks ago, along with my employer. How long should it take before I get an answer from the tax office? Answer: The whole procedure will take up to 16 weeks (timeframe per November 2019). The tax authorities will first send a confirmation of receipt, which can take…

If the application is filed within 4 months after the start date of the employment contract the 30% ruling can be issued with retro active effect till the start date of the contract the moment it is granted. If the application is made later then 4 months after the start date of the contract then…

For practical reasons the Statesecretary of Finance has approved that an employer, in anticipation of the grant, can already use the 30% ruling in the payroll administration. A tax free reimbursement can then be paid to the employee without proof of extraterritorial costs. If it later turns out that the 30% ruling is not granted,…

You must be an incoming employee to qualify for the 30% ruling. This means that you must be recruited or transferred from abroad by your employer. If you are an incoming employee, you can still apply after you arrived in the Netherlands. Even if time has passed. But only if you satisfied all conditions when…