Change of Employer

Should an expat change employment during the term, the 30% ruling can be transferred to the new employer for the remainder of the term provided that the period between the end of employment at the former employer and the signature date of the new employment contract does not exceed 3 months. For the transfer of the 30%-ruling a new application needs to be filed with the Dutch tax authorities. The tax authorities will re-evaluate if the conditions for the 30%-ruling are being met.