Returning 30% holders
What if you have been in the Netherlands before?
The conditions for the 30% ruling require that an employee has to be recruited from outside the Netherlands respecting a perimeter of 150 km from the Dutch border (measured in a straight line point-to-point from the border). A returning employee who qualified for the 30% ruling during his or her prior stay is exempt from the requirement to be recruited more than 150 km from the Dutch border. Such an employee can therefore be re-recruited if he or she stays within the 150 km perimeter from the Dutch border.
Reduced duration of the 30% ruling status for returning employees
An employee returning to the Netherlands after a prior stay as a qualified 30% ruling holder may qualify again for the 30% ruling. The duration of the 30% ruling will be reduced by the period of his prior stay in the Netherlands, irrespective whether you have applied for the 30% ruling in your prior stay. In fact, the Dutch tax office considers as prior stay, all the days in the past 25 years an applicant stayed in the Netherlands.
Example of a returning 30 percent ruling holder
For example, you were a qualified 30 percent ruling holder in the Netherlands in the period 1 January 2015 to 31 December 2016. Next you moved to Germany in close proximity of the Dutch border (within the 150-km radius of the Dutch border). When you return to the Netherlands in March 2020, you qualify as a returning 30 percent ruling holder if you still meet the income criteria for the 30% ruling. You can apply again for the 30 percent ruling together with our employer. The duration of your 30% ruling status is reduced from 5 years to 3 years, since you stayed in the Netherlands earlier in the period 2015 to 2016 (in this example).
Note, if you were not in the Netherlands prior to your return in March 2020 (in this example), you would not qualify for the 30 percent ruling since you resided within he 150-km perimeter of the Dutch border.
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