Apply for the 30% ruling within 4 months after the start of your employment
The application for the 30% ruling must be submitted with the Dutch tax authorities within 4 months after the start of your employment. If you do not submit your application within 4 months, the 30% ruling cannot be processed in your paryoll retroactively as from the start date of your employment. In that case, the 30% ruling will only be applicable as of the month following the date of submission of the 30% ruling application. Then the duration of the 30% ruling will be reduced by the period between the start date of the employment in the Netherlands and the issuance date of the 30% ruling by the Dutch tax authorities.
Do you already have a granted 30% ruling letter with your previous employer and do you want to apply for a new 30% ruling linked to your new employer?
You can file a joint request together with your new employer. The new 30% ruling – linked to your new employer – will be granted to you in case you start working at your new employer within 3 months after ending your previous employment.
The joint request needs to be filed within 4 months after the start of your new employment. The 30% ruling will be granted as of the first working day at your new employer. The duration will remain the same, namely the end date on the granted 30% ruling letter with your previous employer.