Filing an application

/Filing an application

Filing an application

The application for the 30% ruling has to be filed with the tax authorities within 4 months of the start of the employment. Exceeding this 4-month period results in a shortened maximum duration of the 30% ruling. The 30% ruling will then be applicable starting the first day of the next month of which the application has been filed.

To avoid this partial loss, it is important both employee and employer provide all information necessary to file the 30% ruling application as soon as possible.

If you want assistance with filing the 30% ruling application, please contact us.

Technical reference (for tax professionals): Implementation Order Payroll Tax Act, article 10eg