To qualify for the 30% facility, you must have lived outside the Netherlands for more than 16 months of the 24 months prior to your first working day in the Netherlands. The location of the place where you lived has to be more than 150 kilometres in a straight line from the Dutch border.
This means that an employee hired from the following countries/areas are not eligible for the 30% ruling:
- The Netherlands
- Germany (Eastern part)
- France (Northern part)
- UK (Kent)
The red outline in the image below indicates the 150 km border.
When submitting an application for the 30% ruling with the Dutch tax authorities, you will have to proof that you are hired from abroad based on a signed employment contract and proof of residency abroad. The employment contract should in principle be signed before coming to the Netherlands.
Examples of proof of residency abroad:
- Bank statements from the 24 months prior to your arrival in the Netherlands
- Payslips from the 24 months prior to your arrival in the Netherlands
- Employment contract valid in the 24 months prior to your arrival in the Netherlands
- Rental contract
- Bill of utilities (gas/water/electricity)
- Tax bills / income tax statements
- Deregistration proof
- Other documents that you can used as proof for your residency abroad prior to arrival in the Netherlands