Exceeding the 3-month period

/Exceeding the 3-month period

Exceeding the 3-month period

As mentioned if you switch employer the reason why you switch is not relevant, as long as you meet the 3-month period and the conditions of the 30% ruling.

This 3-month period is a deadline you do not want to miss if you want to continue the 30% ruling for your next job. Exceeding the 3-month period for personal reasons will not give you any valid excuse to still get the 30% ruling. This has been decided by the Court in Haarlem in 2008.

Technical reference (for tax professionals): Court Haarlem, December 12, 2008.