30% ruling - affect of previous visits to the NL on the ruling

Hello everyone,

I have a question concerning affect of previous visits to the Netherlands on the 30% ruling;
I have just recently moved to the Netherlands as I have got a job with a company located in Eindhoven. Regarding all of the requirements, I believe (and my company agrees) that I can successfully apply for the 30% ruling.

However, this is not my first time coming to the Netherlands as I have done a student exchange here around 2 years ago and have stayed here during that period for 5 months. Out of those, only 4 of them have been within the 2 year period of starting my current job.
During that time I have also met my (now) boyfriend and have since visited the Netherlands a couple of times. Taking into consideration the visits and my exchange, those still don't exceed the limit of 8 months.

The question I have concerns the rule stating that the time I will receive the ruling for is gonna be shortened if I have stayed in the Netherlands during my visitations for more than 6 weeks (https://www.belastingdienst.nl/wps/wcm/ … conditions)
In my case specifically, I have spent around 47 days here during 2020 (exceeding this limit by five days).

Does this mean I could lose a whole year of support or will the period be shortened only for a month or two (as per time I have spent here)? Additionally, if anyone knows how strict they are with regards to this topic and checking the exact dates of visitations (as I have struggled to find some of my tickets) I would very much appreciate it.

Thank you very much in advance!

Hi and welcome to the Forum.

I think it is far simpler than what you describe; you won't qualify for the 30% ruling because you don't meet all the conditions as you describe them.

However, that's just my opinion; if both you and your employer think you qualify, then apply and see what the Belastingdienst think.

I hope this helps (and that I'm wrong).

Cynic
Expat Team

Thank you for your response Cynic.

Could you please explain why you think I won't qualify for the ruling or which exactly, of the conditions I have described, makes me not meet the needed requirements.

Thank you in advance.

Hi again.

The requirement to "have lived more than 150 km from the Dutch border for more than 24 months prior to working in the Netherlands."  We are told by others that the Belastingdienst are very strict in implementing this part.

However, it's a very complicated subject and hence my comment that I hope I'm wrong.

The Dutch have a saying, you have no, you may get yes.

Hope this helps.

Cynic
Expat Team

Hello again,

On the official government website it is stated that you should have lived 16 out of 24 moths at the mentioned distance.

"Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border."
([link moderated])

As I have also investigated this in advance to posting here I have found this information in multiple places which is also why I have mentioned that the time I have spent here is in total less then 8 months.

Hope this clarifies my inquiry.

Hi again.

I've found the 8 months wording you are referring to.  However, the link you provided is relevant to 2 different classes of worker:

1.  For employees who entered your employment before 1 January 2019, and
2.  for employees who started before 1 January 2012

From what you've said, neither of which would be applicable to yourself.

As I said, a difficult subject and perhaps it does exist for you elsewhere in the legislation.  We have heard of many who were turned down for the residency issue I mentioned.  My advice remains the same, speak to the Belastingdienst or perhaps a tax adviser.

Hope this helps.

Cynic
Expat Team