The 30% ruling applies to you if you were recruited or seconded outside of the Netherlands to work in the Netherlands. Starting 1 January 2012, the following conditions apply, if you want to make use of the 30% ruling:
- Your employer is required to withhold wage taxes from your income in the Netherlands;
- You have specific expertise that is not available in the Dutch employment market, or only rarely;
- For at least 16 months prior to your 1st day of work in the Netherlands, you have lived at a distance of over 150 kilometres from the Dutch border, calculated in a straight line.