Exception to the 24-month term
For the exemption to the 24-month term we consider the 24 months prior to your 1st working day in the Netherlands. During those 24 months were you living more than 150 kilometres in a straight line away from the Dutch border for longer than 16 months? In that case, you can make use of the 30% scheme. If you start working in the Netherlands, that means that you can work close to the border for a maximum of 8 months prior to your 1st working day.
Have you previously worked in the Netherlands? And did you work outside of the Netherlands again after that? In that case, the 24-month term does not apply. You can make use of the 30% facility if your previous employment in the Netherlands:
- began a maximum of 8 years ago, and
- at that time you were living more than 150 kilometres in a straight line away from the Dutch border
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