Can I still object to a rejection of my application for the 30% ruling if more than 6 weeks have passed?

My application for 30% ruling was rejected a couple months before. Unfortunately, I did not make a complaint within 6 weeks after the date of the decision as required by tax authorities. I wonder if it is still possible to return the tax decision on my case for 30% ruling?

Answer

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

After these 6 weeks have passed the tax authorities will not accept your objection anymore. Unlike late objections against tax assessments there is no legislation or policy requiring the tax authorities to consider your late objection on their own initiative.

Only option you would have is to file a new application. That is always possible. You can then include information which you believed was missing in the first application. If the tax authorities again reject your application you again will have 6 weeks to object. Just make sure that your objection is received by the tax authorities within those 6 weeks.

But with the option of filing a new application, unless both applications took place within 4 months of the start date of your employment contract, you don’t get the 30% ruling retro-active anymore if the tax authorities approve your application now or agree with your objection. But if approved you can still get the 30% ruling for the remaining part of the maximum 5 years.