Change of employer
An employee who has the 30% ruling may transfer his or her 30% ruling to another employer registered in the Netherlands. The employer and employee need to file jointly for an (renewal) application. The application should be submitted within three months of the end of employment with the previous employer.
The 30% ruling status remains valid for transfers within a group
The 30% status of an employee remains valid for transfers within a group of independent corporations, provided the employee continues to meet the 30% ruling conditions.
Please note that the group of independent corporations needs to be recognized by the Dutch tax office (as a samenhangende groep).
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