30% Ruling Problems and Revocation
The 30% ruling allows employers to pay 30% of salary tax-free to qualifying expats recruited from abroad. Belastingdienst or IND may revoke it if you fail the 150km distance requirement, change employers without reapplication, or exceed the salary threshold — object within 6 weeks to the tax decision.
The 30% ruling is valuable but heavily audited. Understand eligibility conditions, what triggers revocation, and how to defend your ruling when challenged.
01Guidance
Legal basis for the 30% ruling
The 30% facility is governed by the Dutch Wages Tax Act (Wet op de loonbelasting 1964) Article 31ea and the Decree on Wages Tax. Requirements include: employer application before employment starts or within 4 months, minimum salary thresholds, and the employee having lived more than 150km from the Dutch border for 16 of the 24 months before employment. The ruling lasts up to 5 years (reduced from previous 8/5 split under 2019 reforms).
0230% ruling key figures (2026)
30% ruling key figures (2026)
| Item | Detail |
|---|---|
| Salary threshold (30+ years) | €46,107 gross/year |
| Salary threshold (under 30) | €35,048 gross/year |
| Specific expertise threshold | €35,048 (separate category) |
| Maximum duration (new grants) | 5 years |
| Distance requirement | 150km from Dutch border |
| Application window after start | 4 months |
03Procedure
Respond to a 30% ruling challenge
- Step 1: Identify who is challengingBelastingdienst (tax) vs IND (immigration) — different procedures and deadlines.
- Step 2: Gather residence history evidencePassport stamps, foreign tax records, employment contracts abroad proving 150km rule compliance.
- Step 3: Object to Belastingdienst decisionBezwaar within 6 weeks to the address on the tax decision letter.
- Step 4: Coordinate employer and tax advisorEmployer must support the application narrative — inconsistencies trigger audits.
04Template
Template bezwaar structure (30% ruling)
Belastingdienst – Bezwaarschrift Betreft: bezwaar tegen intrekking/weigering 30%-regeling, beschikking [datum] Geachte heer/mevrouw, Hierbij maak ik bezwaar tegen de beschikking waarbij de 30%-regeling is ingetrokken/geweigerd. Gronden: 1. Ik vervulde de 150km-eis: woonachtig te [plaats] in [land] tot [datum] (bijlage: arbeidscontracten en inschrijving). 2. Mijn loon bedraagt €[bedrag] bruto per jaar, boven de drempel van €46.107 (2026). Verzocht wordt de 30%-regeling te handhaven/verlenen per [startdatum]. [Naam, BSN] [Datum]
05Escalation
When 30% ruling disputes need professional help
Retroactive revocation can cost tens of thousands in back taxes. If Belastingdienst issues a navorderingsaanslag (back tax assessment), coordinate a tax lawyer and immigration lawyer — IND may reassess your permit if salary on paper no longer meets thresholds after losing the ruling.
06Guidance
Audit triggers and how to respond to Belastingdienst
Belastingdienst cross-checks 150km rule via previous tax residencies and passport stamps. Remote work from abroad during COVID-era audits still ongoing — document location days. Partial year rulings prorate salary threshold. Switching from contractor to employee mid-ruling requires new application. Partner income generally irrelevant to employee ruling eligibility but affects joint assessments. Ruling loss retroactively creates back-tax bills — negotiate payment plan ( betalingsregeling ) if needed. Employer administrative failure ( late filing ) should not punish employee if employee supplied data — argue in bezwaar. Keep foreign rental contracts and utility bills proving prior residence. Tax advisors ( belastingadviseur ) handle bezwaar; immigration lawyer coordinates if salary drop affects permit.
07Frequently asked questions