The Dutch tax authorities have recently adapted the issuance of 30% ruling decisions. In future, the start date of the ruling will correspond to the first day of the employee’s employment (instead of the first day of the month, as was the case until now).
The employee meets all the conditions of the 30% ruling, has not previously resided and/or worked in the Netherlands and enters employment as of August 22, 2020. The request is done within four months after the start date of the employment.
Start date of Decision August 1, 2020
Decision end date July 31, 2025
Start date of decision August 22, 2020
Decision end date August 21, 2025
It is therefore important for the 30% ruling applications that the correct start dates of employment are given.