Transition 2012 Check

/Transition 2012 Check

Transition 2012 Check

Transition 2012 Check

Since 2012 the 30% ruling has a maximum duration of 8 years. Before 2012 the maximum duration was 10 years. There was no permanent check, but a check after the first 60 months (5 years) have ended.

An employee receives the 30% ruling in March 2007, switches employers in 2010. When will this 60 months check start?

The Secretary of Finance answered that this employee will get this check in March 2012, 60 months after the employee first received the 30% ruling.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 42.