The 30% ruling can be granted for a maximum period of five years (60 months). However, previous periods of stay and/or work in the Netherlands, that ended in the 25 years prior to the start of the employee’s employment in the Netherlands, are deducted from this maximum term. The following exceptions apply to this deduction:
• Periods of work in the Netherlands not exceeding 20 days per calendar year are disregarded.
• Periods during which the employee visited the Netherlands for personal reasons for a maximum of six weeks per calendar year are disregarded, in which a one-off consecutive period of maximum three months is disregarded as well.
The Dutch Tax Authorities have now clarified that the one-off consecutive period of maximum three months can be applied in addition to the annual six weeks exception.
For example, an employee visited the Netherlands for personal reasons between:
• 1 January 2023 – 31 March 2023; and
• 1 July 2023 – 31 July 2023.
Based on the clarification, the employee will be granted the maximum duration of the 30% ruling of 60 months. The first period can be disregarded based on the one-off consecutive period of three months exception and the second period can be disregarded as well, since the employee may still use the annual six weeks exception in addition to the one-off exception.
