Transfer of the 30 percent ruling

Change of employer
Should an expat change employment during the term, the 30% ruling can be transferred to the new employer for the remainder of the term with ajoint request of the employee and the new employer. Provided that the period between the end of employment with the former employer and the realization of the employment contract with the new employer does not exceed 3 months.

Please note that the tax authorities are allowed to test the scarcity of the specific expertise of the employee required for the new occupation/ function on the Dutch labour market but in practice this is rarely applied.

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