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I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
The 30% ruling can be granted for a maximum period of 5 years (used to be 8 years until January 1, 2019 and 10 years until 1 January 2012).
The time that the employee has stayed or worked in the Netherlands in previous years is subtracted from this maximum period of 5 years.
Only if the period of previous stay ended more than 25 years ago or the employee did not temporarily stay in the Netherlands for more than 6 weeks per year for personal purposes or worked less than 20 days in the Netherlands that year, the maximum period will not be reduced.
Until January 1, 2012 the period of previous stay should have ended more than 10 years ago, so the change in 2012 has made it more difficult to get the 30% ruling, basically with the idea to make it more difficult for employees who were born in the Netherlands to get the 30% ruling when they come back to the Netherlands after having worked outside the Netherlands for a certain period.