Returning 30% holders

For example, you were a qualified 30% ruling holder in the Netherlands in the period 1 January 2015 to 31 December 2016. Next you moved to Germany in close proximity to the Dutch border (within the 150km radius). When you return to the Netherlands in March 2020, you would qualify as a returning 30 percent ruling holder if you still met the income criteria for the 30% ruling. You can apply again for the 30 percent ruling together with your 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 previously employed in the Netherlands prior to your return in March 2020 (in this example), you would not qualify for the 30%ruling since you were residing within 150km of the Dutch border.