Transition 2012 Continuation

/Transition 2012 Continuation

Transition 2012 Continuation

Transition 2012 Continuation

An employee has the 30% ruling in the period January 1, 2010 to January 1, 2013. For his employer he will work in Asia for 3 months. After these 3 months he will start to work in The Netherlands again. Can the employee continue the existing 30% ruling?

The Secretary of Finance confirmed this. The employee continued his employment for the same employer and therefore he can continue the existing 30% ruling and avoid the check for incoming employee.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 45.