Posted on by E. Poerschke
As of 2012 expats who lived in the foreign border region (within a radius of 150 kilometre from the Dutch border) for more than 16 months in the 2 years prior to their employment in the Netherlands are no longer be eligible for the 30%-ruling. Since then, there have been several court cases contesting the 150km condition as it may possibly be in conflict with EU law.
In 2013 the Dutch higher court asked the Court of Justice of the European Union to give a preliminary ruling on whether the 150km condition is acceptable from an EU-point of view or not.
The European Commission recently shared it´s opinion in this matter and has taken the position that the 150km condition is restrictive and conflicts with the EU principle of free movement of employees.
Please note that the European Commission has an advisory role and we will need to await whether the Court of Justice of the European Union will follow this position.
We recommend that people hired from abroad within the Dutch border region apply for the 30%-ruling pending the decision of the EU Court of Justice.