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I have recently got a job offer in the Netherlands, and I was wondering if I am eligible for the 30% tax ruling.

My issue is that during the previous 24 months prior to beginning my job, I resided in Belgium for about 4 months and a half (at a distance of about 50 km to the Dutch border).

Among the requirements to be eligible, which can be found here under "I was recruited outside the Netherlands - what are the conditions?", we can read

No 30% facility if you live in the border region You must have lived at a distance of more than 150 kilometers as the crow flies from the Dutch border for more than 16 months in the 24 months prior to your first working day in the Netherlands. You are not allowed to have lived in Belgium, Luxembourg and parts of Germany, France or the United Kingdom.

I am a bit confused about the part that says "You are not allowed to have lived...". Is this part just an emphasis of the 150 km part, or is another condition also? Am I eligible for the 30% ruling? Anyone who has lived within the countries listed above and tried applying for the 30% ruling?

Thanks.

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Yes, you're (likely) eligible.

The key condition is not having resided within 150 km of Dutch borders recently. So imagine a 150 km-wide band drawn all around the borders of the Netherlands. If any of your places of residence falls into that band and matches the given time period (i.e. you spent more than 8 months there in total over the last two years), you're not eligible for the 30% ruling.

The idea behind all this is to attract highly qualified workers from abroad by compensating them for the costs of relocating to the Netherlands, keeping two residences etc. However, the goal is not to give a generous tax break to everyone moving just across the border or commuting from border areas (thus presumably already available to the Dutch labour market), which is why the distance restriction is there.

The list of countries just reiterates the point and illustrates what 150 km looks like in reality (covering all of Belgium and Luxembourg as well as a significant part of Germany and bits of other countries. Perhaps UK residents might otherwise not realize this applies to them as well.)

(Note that there are other conditions for the 30% ruling, such as a minimum salary threshold. Your prospective employer likely already knows whether the 30% rule applies in your case or not and accounts for that in their decisions and budgeting.)

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  • Many thanks! I'll apply and see what they'll say (fingers crossed).
    – Norbert
    Dec 6, 2022 at 13:27

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