Joint Application

/Joint Application

Joint Application

Filing an application has to be done within a 4-month period.
Equally important is that this application is filed by (or on behalf of) both employee and employee.

Court Zeeland-West-Brabant confirmed this in 2015, where a Mexican employee applied for the 30% ruling without his employer. The Court decided that he did not only have to qualify for the 30% ruling, but also that a joint application was required. Since the application was not a joint application, he did not receive the 30% ruling.

Technical reference (for tax professionals): Court Zeeland-West-Brabant, April 29, 2015