A rejection of the 30% ruling can be a significant setback for international professionals relocating to the Netherlands. Fortunately, a rejection does not mean the end of your chances for this attractive tax facility. By filing a well-substantiated objection with the Dutch Tax Authority, you can still claim the 30% ruling tax benefit. In this article, we explain step by step how to file a successful objection, which documents you need, and which pitfalls to avoid. We also discuss what you can do if your objection is rejected and how to maximize your chances of success.
Why is the 30% ruling rejected?
The Dutch Tax Authority rejects applications for the 30% ruling for various reasons. It is crucial to understand why your application was rejected so that you can file a targeted objection.
The most common reason for rejection is not meeting the salary requirement. For 2025, your annual salary must be at least €46,660 (after applying the 30% ruling). For professionals under 30 years old with a master’s degree, a lower threshold of €35,468 applies. Many applicants make the mistake of comparing their gross annual salary to these amounts, while the Dutch Tax Authority looks at the salary after the 30% deduction.
A second common ground for rejection is insufficient evidence of specific expertise. The Dutch Tax Authority must be convinced that your skills are scarce in the Dutch labor market. This requires more than just a high salary; your employer must demonstrate that they actively searched for candidates with comparable expertise without success.
Procedural errors form the third main category of rejections. Think of incomplete applications, missing signatures, or not meeting the distance requirement of 150 kilometers from the Dutch border for at least 16 months.
Step-by-step objection procedure with the Dutch Tax Authority
Filing an objection against a rejection of the 30% ruling follows a strict procedure with clear deadlines. You have exactly six weeks from the date of the rejection decision to file your objection.
Start by carefully reading the rejection letter. It states exactly why your application was rejected. Note the date of the decision and calculate the six-week deadline from that date. Note: this deadline is fatal, meaning that a late-filed objection will no longer be processed.
Your objection letter must be filed in writing with the Dutch Tax Authority. This can be done by mail or digitally through MijnBelastingdienst. In your objection letter, clearly state which decision you are objecting to (refer to the case number), on which date the decision was made, and why you disagree with the rejection.
Support your objection with concrete arguments and supporting documents. Refer to specific legal articles or policy rules if applicable. Conclude with a clear request to review the original decision and grant the 30% ruling after all.
Which documents do you need for your objection?
A successful objection depends on the right documentation. Make sure you collect all relevant documents before filing your objection.
Your employment contract is essential, especially if it contains details about your specific tasks and responsibilities. Also include your most recent salary specifications to demonstrate your income. Don’t forget to include any contract amendments or additional agreements.
Diplomas and certificates are crucial to demonstrate your expertise. Ensure official translations if these documents are not prepared in Dutch or English. Also include reference letters from previous employers confirming your specific skills.
| Document type | Purpose | Notes |
|---|---|---|
| Employment contract | Proof of employment and salary | Including any amendments |
| Diplomas and certificates | Proof of expertise | Official translations if needed |
| Reference letters | Confirmation of specific skills | From relevant previous employers |
| Residence history | Proof of distance requirement | Extract from GBA/BRP abroad |
| Job postings | Proof of scarce expertise | Obtained from employer |
Documentation of your residence history is needed to demonstrate that you meet the distance requirement. Request an extract from the GBA or BRP of your previous country of residence. Flight tickets or rental contracts can also help prove your place of residence.
Common mistakes that undermine your objection
Many expats make critical mistakes during the objection procedure that drastically reduce their chances of success. By recognizing these pitfalls, you can avoid them.
The most common mistake is missing the six-week deadline. Even if your objection is substantively strong, it will be rejected if filed too late. Put the deadline directly in your calendar and start preparing well in advance.
Incomplete documentation is another common mistake. Many people think they can supplement their objection later, but the Dutch Tax Authority evaluates your objection based on the information you provide upon filing. Make sure you include all relevant documents immediately.
Unclear argumentation also undermines many objections. Avoid emotional language and stick to factual arguments. Clearly explain why the original rejection was incorrect and support this with concrete evidence.
Another common mistake is not involving the employer in the objection. Since the employer plays a crucial role in the 30% ruling, their cooperation and support are essential for a successful objection.
What to do if your objection is rejected?
If your objection is rejected, you still have follow-up options. It is important not to give up and take the right steps.
You can file an appeal with the court within six weeks after the rejection of your objection. This is a formal procedure where you may consider legal assistance. The court evaluates your case independently and may reach a different judgment than the Dutch Tax Authority.
Engaging professional help can be valuable, especially if your case is complex. Specialized advisors have experience with the 30% ruling and know the ins and outs of the procedure. They can help you prepare a strong case and guide you through the procedure.
Also consider alternative tax strategies. Sometimes it is possible to adjust your employment relationship or salary so that you still qualify for the 30% ruling. A global mobility compliance audit can help identify these possibilities and optimize your complete situation.
Don’t forget that you can always reapply if your circumstances change. For example, with a new employer, a salary increase, or if you obtain additional qualifications. Every situation is unique and deserves careful assessment.
Successfully challenging a rejection of the 30% ruling requires a systematic approach, thorough preparation, and the right documentation. By following the steps in this article and avoiding common mistakes, you significantly increase your chances of a positive outcome. Remember that professional support is available if you want to strengthen your case or if the procedure becomes too complex. For personalized assistance with your specific situation, feel free to contact our tax experts.
