Highly skilled migrant : Unemployment & 30% Ruling in the Netherlands

Question

I started to work in Netherlands as as highly skilled migrant on October 01, 2022. Then, unfortunately, I was unemployed on November 25. After that my 30% Ruling was approved. At this stage I am wondering about the following issues. Could you please clarify for me?

1. As far as I know, I have to find a job in 3 months period until 26th of February, 2023. If it is true, do I have to START to new job or SIGN CONTRACT with new company before this date? I mean, is it ok if I sign the contract before 26th of February, 2023 and start to work on for example 15th of March, 2023 ? Or does the start date must be before 26th of February, 2023?

2. Can I transfer my approved 30% Ruling to my new company as long as I fulfill finding new job in this 3 months period?

3. During this 3 months period, does it make any sense to stay out of the Netherlands for vocation for example 1 or 2 months? For example, may there be a problem if I leave on December 15, 2022 and then come back February 15, 2023 before starting new job?

Answer 1

As far as I know, I have to find a job in 3 months period until 26th of February, 2023. If it is true, do I have to START to new job or SIGN CONTRACT with new company before this date? I mean, is it ok if I sign the contract before 26th of February, 2023 and start to work on for example 15th of March, 2023? Or does the start date must be before 26th of February, 2023?

The IND isn't very explicit about this but I came across a couple of lawyer's websites explicitly writing that you must have started a new (qualifying) job before the end of the three-month period. The law merely states that you must have notified the IND that you have a new employer but it also says that the Zoekperiode can only last 3 months at most. If you have not started your new job at the end of this period, you don't have a clear basis for your continued stay in the Netherlands.

Can I transfer my approved 30% Ruling to my new company as long as I fulfill finding new job in this 3 months period?

It is possible but not automatic, your new employer will have to submit a fresh request and the first question on the form is in fact

Was a previous employer of your
employee already making use of the
30% facility, and was the new employment
contract entered into within the term of the
decision and within 3 months of the final
working day with this previous employer?

So continuing to benefit from the 30% ruling is possible, finding a new job within 3 months is important but the tax office will evaluate whether you still fulfil the “specific expertise” criteria (income requirements for the 30% ruling and the highly skilled migrant visas can be different in some scenarios).

During this 3 months period, does it make any sense to stay out of the Netherlands for vacation for example 1 or 2 months? For example, may there be a problem if I leave on December 15, 2022 and then come back February 15, 2023 before starting new job?

I have no idea.