The transfer of the 30% ruling to a new employer is a crucial step for international employees who change jobs in the Netherlands. This tax benefit ruling, which keeps up to 30% of your salary tax-free, can be retained when switching employers, provided you meet specific conditions. For expats who want to continue their career in the Netherlands, it is essential to understand how this transfer process works and what steps you must take to maintain your tax benefit.
Successfully transferring your 30% ruling to a new employer requires careful planning and timing. Mistakes in this process can lead to the loss of your tax benefit, which can have significant financial consequences. In this article, we discuss the exact conditions, the timeline, and provide you with a practical step-by-step plan to successfully transfer your 30% ruling.
Conditions for Transferring the 30% Ruling to a New Employer
For a successful transfer of your 30% ruling to a new employer, you must meet strict conditions. Timing is crucial: you must find a new position within three months after ending your previous job that meets the requirements of the 30% ruling.
Your new employer must meet the same requirements as your previous employer. This means the company must be registered in the Netherlands and must pay payroll taxes. Additionally, your new position must still meet the salary threshold for highly skilled migrants. For 2025, this threshold is €46,660 per year (calculated over 70% of your gross salary), or €35,468 for employees under 30 years old with a master’s degree.
An important aspect is that your new employer must again demonstrate that your specific expertise is scarce in the Dutch labor market. This requires documentation about the recruitment procedure and a written statement that comparable expertise is not available locally.
The required documentation includes:
- Your original 30% ruling decision
- Employment contract with your new employer
- Proof of termination of your previous job
- Written statement from your new employer about scarce expertise
- Curriculum vitae showing your work experience and qualifications
How Long Does the Transfer Process Take?
The transfer process of the 30% ruling to a new employer can take between one and six months, depending on the complexity of your situation and the completeness of your application. The Tax Administration evaluates each application individually, which can affect the processing time.
The timeline looks as follows:
- Month 1: Submit application within 4 months after starting new job
- Month 1-2: Initial assessment by the Tax Administration
- Month 2-4: Possible additional questions or documentation
- Month 3-6: Final decision
Factors that can influence the processing time include the completeness of your application, the complexity of your employment agreement, and whether your new employer is part of a connected group of employers. With employers within the same connected group, the process can proceed faster.
If you submit the application within four months after starting your new job, the ruling can take effect retroactively from your first day of work. This means you won’t lose any tax benefit during the processing period.
Common Mistakes When Changing Employers with the 30% Ruling
International employees regularly make critical mistakes when transferring their 30% ruling, which can lead to the loss of this valuable tax benefit. The most common mistake is exceeding the three-month period between jobs. Many expats don’t realize that this period is strictly enforced by the Tax Administration.
Another common mistake is not submitting the application on time with the new employer. You have only four months after starting your new job to request the transfer. Delay can mean that your ruling only takes effect from the month after approval, causing you to lose months of tax benefit.
Many employees also underestimate the documentation requirements. Incomplete applications lead to delays and additional questions from the Tax Administration. Make sure your new employer understands what is expected of them, especially the written statement about scarce expertise.
Practical tips to avoid mistakes:
- Start the transfer process immediately upon accepting a new job
- Check if your new salary meets the minimum threshold
- Ensure a seamless transition without a gap between jobs
- Keep all original documents at hand
- Communicate proactively with both old and new employer
A global mobility compliance audit can help identify potential problems early and ensure that your transfer process runs smoothly.
Step-by-Step Plan: Successfully Transferring the 30% Ruling
Successfully transferring your 30% ruling requires a systematic approach. Follow this step-by-step process to maintain your tax benefit when changing employers.
| Step | Action | Timing | Responsible Party |
|---|---|---|---|
| 1 | Inform new employer about 30% ruling | During negotiation | Employee |
| 2 | Check salary requirements and conditions | Before contract signing | Both parties |
| 3 | Collect required documentation | Last week of old job | Employee |
| 4 | Submit application to Tax Administration | Within 4 months | New employer |
| 5 | Follow up on application status | Monthly | Both parties |
Begin by informing your new employer about your 30% ruling during the negotiation phase. Many employers are not fully familiar with the procedures, so it’s important to guide them through the process.
Next, check whether your new position meets all conditions. Your salary must be at least €46,660 (70% of gross), and your employer must be able to demonstrate that your expertise is scarce in the Dutch market.
Collect all required documents before leaving your old job:
- Original 30% ruling decision
- Copy of your employment contract
- Proof of dismissal or termination
- Current curriculum vitae
- Identity document and BSN number
Your new employer must submit the application through the Tax Administration website. Make sure all forms are correctly completed and that the written statement about scarce expertise is attached.
Follow up on your application status regularly. The Tax Administration may ask for additional information, so be prepared to respond quickly. A professional global mobility service can guide you through this process and ensure that all steps are executed correctly.
Transferring your 30% ruling to a new employer is a complex process that requires careful planning and timing. By understanding the correct conditions, avoiding common mistakes, and following the step-by-step plan, you can successfully maintain your tax benefit. Don’t forget that professional support in this process can be valuable, especially given the financial impact of potential mistakes. With the right approach, you can continue your career in the Netherlands without losing your important tax benefits. For additional guidance or assistance with your specific situation, please contact our expert team.
