More than 3 months between jobs

In my previous job, I had the 30% ruling.

Due to the tense economical situation, there were layoffs which I was part of and my contract ended through termination agreement on 31st March

I have now been offered a new position, but it has been more than 3 months since my older contract ended.

I was wondering if you believe a case can be made for my 30% ruling to be transferred to my new job? I can see the following arguments:

  • I have been in touch with companies outside of NL, and the 30% ruling is a strong incentive for me to stay in NL
  • in the current context, there are less jobs and it takes longer to find a position

I didn’t accept yet the job offer, and that would have a strong impact in my decision.


The 30% ruling applies to employees from abroad upon request. The condition is that they have expertise scarce in the Dutch labour market. When changing employers, the 30% ruling can be continued, provided that a new employment contract with a subsequent employer has been agreed within three months of the last working day with the previous employer. With a longer period between two employment relationships, the employee apparently no longer possesses a scarce expertise.

According to the Supreme Court, the 30% ruling was rightly terminated when no work was done for more than three months between two employment relationships, regardless of the reason.

So the 3 months gap is a fixed requirement. It can’t be extended, no matter what the reason was why it took more than 3 months to secure a new job. A sabbatical, illness, study, looking for a house, personal issues, family problems, disasters, finding the perfect job … All are no reason to extend the 3 months and get the ruling granted after this period.

It also doesn’t make a difference that you have been in touch with companies outside of NL, but that the 30% ruling is a strong incentive for you to stay in NL or that there are less jobs and it takes longer to find a position. The legislation and case-law around the 3 months period is very strict.

So when you leave your employer and you want to stay in the Netherlands and benefit of the ruling, your first priority should be to arrange a new job which qualifies for the 30% ruling. Any delay can lead to serious financial consequences.

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