Transition 2012 Previous visits or employment

/Transition 2012 Previous visits or employment

Transition 2012 Previous visits or employment

Transition 2012 Previous visits or employment

Since 2012 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.

What period applies to an employee that started December 2011 and switched employers in 2012, 10 years or 25 years?

The Secretary of Finance answered that this employee can use the pre-transition 2012 period of 10 years.

Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 41.