If you are in the possession of a granted 30% ruling letter and you become unemployed, you will lose the 30% ruling. However, the 30% ruling will remain applicable for the remaining duration in case you start working at your new employer within 3 months after your unemployment (and you still meet the salary conditions). The period between ending the previous employment and starting the new employment should be less than 3 months.
When starting your new employment, you will have to apply for the 30% ruling again (for the remaining duration of your already granted 30% ruling).
- If an incoming employee gets a new employment with another Dutch employer during the granted duration of the 30% ruling, the 30% ruling will remain applicable for the remaining duration, provided that the period between the end of the employment at the previous Dutch employer and the formation of the employment contract with the new Dutch employer is no longer than three months.
- The new Dutch employer must again proof that the employee should be considered as an incoming employee by submitting a new application for the 30% ruling for the remaining duration.