For the application of the 30% ruling the employer and the employee must jointly file a request.

If the request is filed within four months from the first day of employment, the 30% ruling applies retroactively for the period from the first day of employment. If the request is not filed within four months, the 30% ruling only applies from the first day of the month following the month in which the request was filed.

The same applies if the employee changes employer (see 1.1.1). Therefore, it is important to file at least a provisional request within four months from the first day of employment, even if all relevant information is not yet available.

If the employee meets all requirements, the Dutch tax authorities will send a notification stating that the 30% ruling has been granted. Otherwise, they will send a notification that it has been denied. The latter decision can be appealed and can ultimately be brought before the Dutch tax court.

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