Since 1 January 2012 an additional condition to qualify for the 30% ruling applies to incoming employees. Incoming employees must have lived at a distance of more than 150 kilometres from the Dutch border during more than two thirds of the 24 months period prior to their Dutch employment.
Recently, the lower Tax Court of Breda decided that the 150-kilometre condition is not in conflict the European principle of free movement of workers. Against this judgment a leapfrog appeal has been made directly to the Dutch Supreme Court.
However, last week the lower Tax Court of Haarlem ruled that the 150-kilometre condition is in conflict with the European principle of free movement of workers.
We will now have to wait for the decision of the Dutch Supreme Court. Possibly, the Dutch Supreme Court will decide to ask preliminary questions to the European Court of Justice.
If not meeting the 150-kilometre condition for you is the only reason for not qualifying for the 30% ruling, we would recommend to file a request for the 30% ruling anyhow, in order to safeguard any rights in this respect. Of course we are pleased to assist you with this request.
