Previous visits or employment in The Netherlands
Previous visits or employment in The Netherlands will shorten the maximum duration of the 30% ruling.
Any visits or employments in The Netherlands that are at least 25 years ago before starting your new employment, will not be taken into account. Before the legislation change in 2012 this period was only 10 years.
Within these 25 years:
• Previous employment in The Netherlands for a maximum of 20 days in each calendar year will not be taken into account.
• Previous visits to The Netherlands (holidays, family visits, other personal visits) for a maximum of 6 weeks in each calendar year will not be taken into account.
• Previous visits to The Netherlands once in 25 years for a maximum of 3 consecutive months will not be taken into account.
Court Den Bosch decided that the legislation change in 2012 that extended the period of previous visits or employment from 10 to 25 years does not conflict with European Law.
Technical reference (for tax professionals): Implementation Order Payroll Tax Act, article 10ef
- 30% ruling
- Partial Non-Resident Taxpayer Status
- Extraterritorial Costs
- Calculate the 30% ruling
- Switch Employers
- Duration & Permanent check
- International School Fees
- 30% Ruling Adminstration
- Two jobs
- Payment in kind
- Payments after the 30% ruling has ended
- Exercising Option Rights
- Working abroad
- Severance Payment
- You did not apply (or unwilling employer)
- Foreign company
- Non-English Language
- Appointed Science Institutes
- Appointed Medical Institutes
- Transition 2012