Residency Cases German Student

/Residency Cases German Student

Residency Cases German Student

Residency Cases German Student

A German Student was applying for the 30% ruling but he got denied the 30% ruling because he was not hired from abroad, since he was living already in The Netherlands for several years.

Important is the difference between working in The Netherlands as a student, which is not a problem if you are hired immediately after completion of your study, and the situation where you are living in (be a resident of) The Netherlands at the time you are hired, which is a problem to get the 30% ruling.

Technical reference (for tax professionals): Court of Appeals Amsterdam, 21 August 2014.