Change of employer with the 30% ruling

An employee who obtained 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 after termination 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 continue to meet the 30% ruling conditions

Please note that the group of independent corporations need to be recognized by the Dutch tax office as a coherent group of corporations (samenhangende groep).


Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.

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