If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected.
According to the District Court of The Hague, not applying the 30% facility is an employment law issue between employer and employee.
Although the appeal period for this ruling has not yet expired, it does emphasize the importance of correctly processing the 30% facility in the payroll.