To qualify for the 30% ruling residency is very important. Employees have to be hired from abroad.

There is an exception to this hired from abroad rule for students. Students coming to The Netherlands to perform activities specifically relating to or for their study or education can still qualify for the 30% ruling if they are hired immediately after they completed their activities or education.

How long the period of immediately is has not been specified yet. However, we assume this to be within a maximum of 3 months after your internship or completing your degree.

Employees with a doctorate promotion are another exception.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 10.