As an international professional moving to the Netherlands, the 30% ruling is one of the most important tax benefits you can utilize. This ruling can make a significant difference in your net income, but many expats are uncertain about the processing time of the application. How long does it actually take before you have access to this tax benefit? In this article, we explain what you can expect from the application process, which factors influence the processing time, and how you can expedite your application.
What exactly is the 30% ruling?
The 30% ruling, also known as the expat ruling, is a tax benefit introduced by the Dutch government to attract highly skilled international employees. This ruling allows you to receive up to 30% of your gross salary tax-free, which means your taxable income is reduced from 100% to 70%.
The tax benefit is intended as compensation for the additional costs you incur as an expat when relocating to the Netherlands. These include:
- Moving costs and relocation expenses
- Higher housing costs in the Netherlands
- Travel costs to your home country
- Costs for Dutch language courses
- Application fees for permits and documents
To qualify for the 30% ruling, you must meet specific conditions. You must possess scarce expertise that is not or barely available in the Dutch labor market. Additionally, you must have lived more than 150 kilometers from the Dutch border for at least 16 months of the 24 months preceding your first working day in the Netherlands.
Standard processing time for the 30% ruling application
The Tax Authority maintains an official processing time of eight weeks for 30% ruling applications. This is the standard period in which you can expect a decision after your complete application has been submitted.
In practice, however, the actual processing time varies between one and six months, depending on various factors. Most applications are processed within two to three months, but more complex situations can take longer.
| Situation | Expected processing time | Comments |
|---|---|---|
| Standard application | 8-12 weeks | Complete documents, clear situation |
| Complex situation | 12-24 weeks | Additional documents required |
| Incomplete application | 16-26 weeks | Including time for supplements |
It is important to know that the processing time only starts when your application is complete. If the Tax Authority requests additional information or documents, the deadline is suspended until you have provided these.
Which factors influence the processing time?
Various elements can influence the processing time of your 30% ruling application. By understanding these factors, you can better estimate how long your application will take.
Completeness of your documentation
The most determining factor is the completeness of your application. A complete application contains all required documents, such as:
- Valid identity document (not a driver’s license)
- BSN number
- Employment contract or temporary employment agreement
- Work permit (if applicable)
- Proof of residence abroad prior to your employment
- Curriculum vitae with clear work and education history
- Written statement from your employer about your scarce expertise
Complexity of your situation
Certain circumstances can make the assessment of your application more complex. Consider, for example, previous work periods in the Netherlands, unclear residence history, or specific contractual arrangements. In such cases, the Tax Authority needs more time for investigation and assessment.
Seasonal workload
The workload at the Tax Authority varies throughout the year. During busy periods, such as around the New Year or during tax season (March-April), processing times can be longer. The summer months can also lead to longer processing times due to vacations.
How do you expedite your 30% ruling application?
While you cannot completely control the processing time, there are various strategies to make your application run as efficiently as possible.
Optimal timing of your application
Submit your application within four months after starting your employment to get retroactive application. If you submit later, the ruling only takes effect from the first day of the month after approval of your application.
Avoid busy periods at the Tax Authority when possible. The months September through November are often more favorable for faster processing.
Document preparation
Ensure all documents are complete and correct before submitting your application. Check that:
- All forms are completely filled out
- Documents are recent and still valid
- Translations are certified where necessary
- Your employer has signed all required statements
Professional support
Consider professional guidance for complex situations. A global mobility compliance audit can help identify potential bottlenecks in your application before you submit it. This prevents delays due to incomplete documentation or unclear aspects in your file.
Proactive communication
Stay in contact with the Tax Authority if you have not received a response after eight weeks. You can inquire about the progress of your application through the Tax Information Line for Non-resident Tax Issues.
The processing time of your 30% ruling application depends on multiple factors, but with proper preparation and timing, you can significantly expedite the process. By providing complete documentation and planning strategically, you maximize your chances of quick approval of this valuable tax benefit. If you need professional assistance with your application, feel free to contact our expert team for personalized guidance.
