Moving to The Netherlands for personal reasons

/Moving to The Netherlands for personal reasons

Moving to The Netherlands for personal reasons

In order to qualify for the 30% ruling you either have to be hired from abroad or be sent to The Netherlands.

Now what if you are moving to The Netherlands for personal reasons?
This was the case for a Dutch national who lived in London and wanted to move back to The Netherlands with his family. (Note: In this pre-2012 case the period for previous visits and employment was 10 years).

His function for the company did not require him to move to The Netherlands. The move was strictly based on the desire of his family to move back to The Netherlands. After his move he continued to work for the same company and almost all his time outside of The Netherlands, with hardly any change in his function.

The Supreme Court decided that he was not sent to The Netherlands because the move was inspired by personal reasons.

Technical reference (for tax professionals): Supreme Court, June 26, 2009.