Re-application when switching employers

We offer this type of expat ruling application service to employees & employers who jointly agree on applying for the expat ruling when the expat ruling or 30% ruling was granted to the employee in the previous employment, the taxable wage with previous employer was always more than the wage requirement and new employment was agreed on sooner than 3 months after ending of the previous (active) employment.

Conditions:

you had the ruling granted with your previous employer
the new employment starts within the period of applicability of your previous 30% ruling / expat ruling
your taxable wage (payroll) was higher than the applicable wage requirement throughout the previous employment
you agreed on your new employment within 3 months from the end of active* employment with your previous employer

* Garden leave or unpaid leave is not active employment in this perspective

Agreement on new employment within 3 months
If the period between end of previous active* employment and agreement on new employment was more than 3 months, while living in the Netherlands in that pariod, you are no longer considered as scarce on the labour market and as such, you no longer qualify for the expat ruling.

Taxable (payroll) wage lower than the wage requirement
If the wage requirement was not met in the period that the ruling applied with your previous employer, the only possible repair is a payroll correction with the former employer for the years where the wage requirement was missed. After repair, the standard fee can apply.

Correspondence and especially calculations in this respect are considered as out of scope work, which will be charged at hourly rate (EUR 200 incl VAT).

No 30% ruling with previous employer, but you met the conditions
If your previous employer(s) did not apply for the 30% ruling or expat ruling, but you did meet the conditions and in case of switching employers in between, you also met with the conditions of switching employers, it is possible that you still qualify for the expat ruling. In such a situation, when applying for the ruling you need to proof that you met with the conditions that apply when you first arrived in the Netherlands and the conditions that apply in case of switching (all previous) employers. Such situation is considered as a non-standard application.