Are you an international professional considering moving to the Netherlands for work? Then the 30% ruling is probably an important part of your financial planning. One of the most frequently asked questions we encounter is when exactly you should start the application process to take advantage of this attractive tax benefit.
The timing of your application can literally make a difference of thousands of euros per year in your net salary. Applying too late means you may miss out on months of tax benefits, while a well-timed application ensures you benefit optimally from this scheme from your first working day in the Netherlands.
In this article, we explain exactly when you should apply for the 30% ruling, why timing is so crucial, and how you can avoid common mistakes. Whether you are an expat who will soon be moving to the Netherlands, or an employer looking to attract international employees, this information will help you navigate Dutch tax legislation.
When Can You Apply for the 30% Ruling?
The Dutch Tax Authority maintains clear deadlines for applying for the 30% ruling tax benefit. The most important rule is that you must submit your application within four months after starting your Dutch job. This four-month rule is crucial for maintaining your right to the tax benefit from your first working day.
However, you can also submit the application earlier. As soon as you have signed an employment contract and meet all conditions, it is possible to start the procedure. This is often the wisest choice, as it gives you certainty before you actually start working.
Exceptions to the Application Deadline
There are specific situations where the standard four-month deadline does not apply:
- Employer change within group: When you transfer to a new position within a connected group of employers, your existing decision remains valid
- New employer outside group: You have three months to find a new job and four months to submit the application after starting with your new employer
- Scientific research: Researchers can apply for the ruling without salary requirements, but must still act within the standard deadlines
- Previous 30% ruling: If you previously used the ruling and are returning to the Netherlands, adjusted deadlines may apply
For all situations, you must submit the application together with your employer using the official form from the Tax Authority. The tax authority then has eight weeks to assess your application.
Why Timing Is Crucial for Your Application
A late application for the 30% ruling can have significant financial consequences. The ruling does not work fully retroactively, which means you can lose income if you are too late with your application.
With a salary of 60,000 euros per year, the 30% ruling means a tax-free allowance of up to 18,000 euros. Per month, this amounts to 1,500 euros in tax benefit. Each month of delay in your application can therefore cost you substantial amounts.
Retroactive Effect Limitations
Although the 30% ruling can in principle be applied retroactively to your first working day, this only applies if you apply within the four-month deadline. After this deadline, you lose the right to retroactive effect for the period before your application.
This means concretely that if you start working in January but only submit your application in June, you permanently lose the tax benefit for January through May. For many international employees, this involves amounts of several thousand euros.
| Application Timing | Retroactive Effect | Financial Impact |
|---|---|---|
| Within 4 months | Full retroactive effect | No loss of benefit |
| After 4 months | Only from application date | Loss of 4+ months benefit |
| After 1 year | Only from application date | Loss of 12+ months benefit |
Preventing Common Mistakes in Application Timing
In our experience with global mobility compliance, we regularly see the same mistakes recurring in the timing of 30% ruling applications. These mistakes can easily be prevented with the right knowledge and planning.
Most Common Timing Mistakes
The first mistake is postponing the application until after the move. Many international employees think they must first be in the Netherlands before they can apply, but this is not the case. You can start the procedure as soon as you have an employment contract.
A second common mistake is underestimating the processing time. Although the Tax Authority has eight weeks for assessment, it can take longer during busy periods. Therefore, start your application well in advance.
Employers often make the mistake of thinking they bear full responsibility. While the employer does play an important role, both parties must actively cooperate in a correct and timely application.
Practical Tips for Successful Timing
- Start the application as soon as your employment contract is signed
- Check that you meet all conditions before you begin
- Ensure all required documents are complete
- Account for vacation periods and busy times at the Tax Authority
- Communicate regularly with your employer about progress
A good global mobility compliance audit can help identify potential bottlenecks in your application process and ensure smooth handling within the set deadlines.
Step-by-Step Plan for Timely 30% Ruling Application
With this concrete step-by-step plan, you ensure that your 30% ruling application is submitted to the Tax Authority on time and correctly.
Phase 1: Preparation (6-8 weeks before starting work)
Begin by checking whether you meet all conditions. Verify that your salary is above the threshold (46,660 euros for 2025, or 35,468 euros if you are under 30 with a master’s degree). Gather all required documents and discuss with your employer how the application will be coordinated.
Phase 2: Submit Application (4-6 weeks before starting work)
Download the official form from the Tax Authority website and complete it fully together with your employer. Check all information carefully before printing and sending the form. Account for the maximum allowance of 73,800 euros per year that applies from 2025.
Phase 3: Follow-up and Monitoring
After submission, the Tax Authority has eight weeks for assessment. Monitor this deadline and make contact if you have not received a response within this period. Ensure your employer is aware of the status of your application.
| Timing | Action | Responsible Party |
|---|---|---|
| 8 weeks before start | Check conditions | Employee |
| 6 weeks before start | Gather documents | Both parties |
| 4 weeks before start | Submit form | Employer |
| After 8 weeks | Follow up if no response | Both parties |
The 30% ruling offers international employees an attractive tax benefit, but only if the timing of the application is handled correctly. By applying within four months after your start date, you maintain the right to full retroactive effect and maximize your financial benefit.
Remember that the ruling has recently been adjusted, with new maximum amounts and future changes in the percentage. Professional guidance with your application can help handle all aspects correctly and ensure you benefit optimally from this tax advantage during your time in the Netherlands. For personalized assistance with your 30% ruling application, contact our tax experts today.
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