Posted on 01/01/2012 by Allard Roeper

For those employees who have been granted the 30%-ruling prior to 1 January 2012, these proposed changes might still be relevant. The tax inspector is authorized to re-evaluate the eligibility for the 30%-ruling, starting 5 years after the employment in the Netherlands.

An employee who, after 1 January 2012, has applied the 30%-ruling for 5 years already and who does not meet the minimum salary level or who lived within the 150 km radius of the Dutch border prior to their employment in the Netherlands, shall no longer be entitled to the 30%-ruling.

Employees who, after 1 January 2012, have been applying the 30%-ruling for more than 5 years already, have already passed the re-evaluation period from the Dutch tax authorities and will keep the right to apply the 30%-ruling for the remainder of the period.