The Supreme Court ruled that the 150 kilometre living distance in the 30% ruling is not in violation with European law.
The following conditions has to be met to be eligible for the 30% ruling:
- There must be an employed person;
- With a minimal annual gross wage of €36.899 (2016) and
- The employee must live 16 of the 24 months at a minimal distance of 150 kilometre of the Dutch border.
Earlier in 2015 the European Court of Justice ruled in a preliminary ruling that the 150 kilometre condition and the 30% ruling are not in violation with European law. The European Court of Justice also ruled that the 30% ruling could in some cases be an overcompensation for the extraterritorial cost of the expat. However, it is the authority of the national judge to judge if the 30% ruling in a specific case would be a overcompensation for extraterritorial cost.
Are you interested in working in the Netherlands as an expat, or are you planning to hire expats in the Netherlands? Crowe Horwath Peak could advise you about the eligibility for the 30% ruling and could help you get a 30% ruling decree.