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?