The Dutch House of Representatives recently adopted a proposal to further restrict the 30% ruling. Depending on the decision of the Senate, it will become clear on December 19, 2023 whether the proposal will actually come into effect on January 1, 2024. The 30% ruling keeps moving! The question is whether you can still successfully apply for the 30% ruling when you have been living and working in the Netherlands for a while, but your employer has never applied for the 30% ruling.

An example: you lived and worked more than 150 km from the nearest border with the Netherlands and accepted a job in the Netherlands as of July 1, 2022. Your starting salary was more than the minimum benchmark salary of the 30% ruling in 2022 (€ 39,467 for employees of 30 and older, € 30,001 under 30). Your employer did not know about the attractive 30% ruling or thought that you did not qualify for it. Can you still apply for the 30% ruling and if so, from which date will it be granted?

If your employer could have successfully applied for the 30% ruling back in 2022 but did not do so, you can apply for it together with your employer if you met the conditions of the 30% ruling on July 1, 2022 and thereafter. The 30% ruling will then be granted from the first day of the month following the month in which you apply for it. For the maximum duration of 60 months, the periods previously spent in the Netherlands will be deducted. Even if you changed jobs, it may still be possible to successfully apply for the 30% ruling. All relevant factors and personal circumstances play a role in this. 

Even under the proposed restrictions per January 1, 2024, It is worthwhile to examine if you are entitled to the 30% ruling. Seeking professional assistance to go ahead is recommended.