Qualifying for 30% ruling relating to relocation timeframe

Hi and welcome to the Forum.

I don't think you'll qualify because you will not be resident in the Netherlands when you start working for your new company.  If you're not a resident there, then you are not liable to be assessed for tax there, so there is no tax to be paid.  HMRC will certainly be interested, so you should probably also speak to them.

That said, I'm not a tax advisor, so it's probably best if your new employer asks the Belastingdienst because ultimately, it will be them that decide on your eligibility for the 30% tax break.

Hope this helps.

Cynic
Expat Team

Thanks a lot for the quick reply on this. Do you know if I could retrospectively apply for it, once I have moved? I have read on some sites that the ruling also covers 'relocation' and not just a new role?

Hi again.

Where you are assessed for taxes anywhere in the world is always based on where you are deemed as being resident.  So if you live in the UK, then you are liable to be assessed and pay tax and national insurance on your worldwide income there.  There is a tax agreement in place between the UK/NL, but this covers pretty much only covers government servants, income tax and Government pensions, they basically stop you from paying income taxes twice on the same money.  However, they only apply to income taxes, not social taxes, these are extensive in the Netherlands.

The whole point of the 30% is to compensate you for the extra costs incurred while working in the Netherlands, i.e. to compensate you for having to maintain your home where you have been recruited from.  The Belastingdienst have a webpage devoted to this; this link will take you straight to it,  It seems a bit sparse, but it has a lot of specific links in it that will help you understand the process.

Your situation is strange because you won't be registered as a resident in the Netherlands, so as a consequence have no BSN number, without which you'll have no tax identity there, so can't pay any tax there, so the whole discussion becomes a moot point.  Medical insurance will become an issue.

All things being equal, and assuming your new employer gets a negative response from the Belastingdienst, then perhaps you should consider moving when you start work; I suspect your real issue is losing your deposit on the property you have now; it's a simple CBA.

Thanks again Cynic. Yeah agree there is an element of CBA - I'd also have the remaining rent to pay off until May 2022, as well as general Covid impact/restrictions to take into consideration, which means there isn't an obvious answer unfortunately.

I've read via the below link that you don't have to be a resident in order to apply for the ruling:
https://www.tax-consultants-internation … netherla#6

It states the following:
Dutch residency status is not obligatory: the 30% ruling may be applied for an employee who does not live in the Netherlands but who is subject to Dutch wage tax.

I wonder therefore if I could still technically qualify, but during my non-residency period, only earn the tax benefit on working days spent in the NL? (Ie, during work trips etc.) Like I mentioned I'm less concerned about the interim period, more so about qualifying in general for the 5 year period.

Appreciate there are man rabbit holes here and you have flagged you're not a tax expert, but any comments are all gratefully received.

Cheers,
Tom