30% ruling backstep

Zzeus

Member

Member since 26 April 2021

Zzeus

26 April 2021 21:14:53

Zzeus

26 April 2021 21:14:53

Dear expats,

Hope you will be able to help for the issue I am about to elaborate on.
Arrived in the Nederlands last year with Company A, I did not apply for the 30% ruling (although I would be eligible). Got hired last month by Company B. Wanted to know if I can backfill an application (proving the authorities that I was hired by Company A from abroad...) to be able to get the 30% ruling for the remaining term (4 out of the 5 first years where the 30% ruling applies).

Thanks for your help!

Zzeus

Cynic

UK / Netherlands Expert

Member since 15 September 2015

Enschede

Cynic

26 April 2021 21:22:28

7404

Cynic

26 April 2021 21:22:28

7404

Enschede

Hi and welcome to the Forum.

One of the base requirements to claim the 30% rule is that you have to be recruited from outside the Netherlands. Company B recruited you from within the Netherlands and you were not in receipt of the 30% benefit at that time. So, I'd say no, you would not be entitled.

That said, I'm not a tax adviser, so my advice is to get your new employer to speak to the Belastingdienst, explain your circumstances and see if they would allow some kind of arrangement.

Hope this helps.

Cynic
Expat Team