{"id":43262,"date":"2016-03-07T07:54:16","date_gmt":"2016-03-07T06:54:16","guid":{"rendered":"https:\/\/limes-int.com\/150-kilometer-criterion-in-the-30-ruling-remains-applicable\/"},"modified":"2016-03-07T07:54:16","modified_gmt":"2016-03-07T06:54:16","slug":"150-kilometer-criterion-in-the-30-ruling-remains-applicable","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/150-kilometer-criterion-in-the-30-ruling-remains-applicable\/","title":{"rendered":"150-kilometer criterion in the 30% ruling remains applicable"},"content":{"rendered":"<p>The Supreme Court has decided that the 150-kilometer criterion in the 30% ruling is not in contradiction with EU law. This means that the 30% ruling is only applicable if the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24 months period preceding to the start of the employment. This criterion is also relevant for the so-called &#8216;intermediary test&#8217; which applies for old rulings that started before January 1, 2012.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court has decided that the 150-kilometer criterion in the 30% ruling is not in contradiction with EU law. This means that the 30% ruling is only applicable if the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43262","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43262"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43262\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43262"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}