If I exercise my option rights will the advantages be subject to the 30% ruling?

/If I exercise my option rights will the advantages be subject to the 30% ruling?

If I exercise my option rights will the advantages be subject to the 30% ruling?

The answer depends on when (and where) you exercise your option rights.

In the old situation before 2012 it didn’t matter if you exercised your unconditional option rights
after you ended your job and migrated, as long as these rights could be tied to your employment.
With the legislative change in 2012 the 30% ruling ends when you are no longer an incoming employee.
The moment you move out of The Netherlands and your employer is no longer registered for the
Dutch Payroll Tax, your 30% ruling has ended. Even if your maximum 30% ruling period of 8 years (or less) has
not ended. Exercising any unconditional rights after this moment will still be subject to Dutch Payroll Tax,
but without the 30% ruling.

Technical reference (for tax professionals): Supreme Court 27 April 2012 for the situation before 2012, and Court Arnhem, August 23, 2016 for the current situation.