Posted on 01/01/2012 by Allard Roeper

I. The condition of specific expertise which until now was determined interdependently by the level of work experience, education level and the salary level, will from now on be solely based on a minimum salary level of Eur 35.000 (excluding the maximum 30% cost allowance). Please note that apart from the minimum salary level to determine the specific expertise of an employee, the scarcity on the Dutch labour market also needs to be tested.

II. 30% rulings effective as of January 2012 can be applied for a maximum period of 8 years (instead of 10 years).

III. Expats who lived in the foreign border region (within a radius of 150 kilometre from the Dutch borders) for more than 16 months in the 2 years prior to their employment in the Netherlands will no longer be eligible for the 30%-ruling. This covers most of Belgium and great parts of Germany. The main reason for this virtual border is that employees living within the 150 km radius are presumably able to commute and therefore barely have extraterritorial expenses. Granting this group the 30%-ruling leads to unwanted inequality between other competent employees living in the Netherlands with the same travelling distance.

IV. The 30%-ruling will be open to graduates with Masters, younger than 30 years of age. There will be a lower salary level condition for these young Masters of Eur 26.605 (excluding the maximum 30% cost allowance). Foreign employees working in the higher education/ research sector or who are training to become a medical specialist at appointed institutions in the Netherlandscan even be eligible for the 30%-ruling without a minimum salary condition.

V. The lookback period from the so-called 'kortingsregeling' for deducting periods of previous stay in the Netherlands prior to the application of the 30%-ruling has been expanded from 10 years to 25 years.
Every period of previous stay or employment in the Netherlands within 25 years prior to employment in the Netherlands andperiods of previous stay or employment that started prior to these 25 years and ended within the 25 year-period will in principle be deducted from the maximum 8-year period for which the 30%-ruling can be granted. This means that Dutch nationals will most likely be faced with the maximum 8-year deduction for the kortingsregeling and foreign employees who have been in the Netherlands before,can be granted the 30%-ruling for a shorter period.