Amsterdam Court of Appeal Blocks Continuation of Dutch 30% Tax Ruling

A Dutch employee who held a 30% tax ruling from October 2021 to September 2026 left his employer on 31 October 2022 and applied for a new job on 3 November 2022. Delays on the new employer’s side meant the new contract was only signed on 16 February 2023, with employment starting 1 March 2023. The employee and his new employer requested that the 30% ruling be continued, but the tax inspector rejected the request.

The appeal before the Amsterdam Court of Appeal examined whether the inspector was correct in rejecting the request because the three‑month deadline in article 10ed of the Implementation Decree was exceeded. The court noted that the rule exists to ensure the employee’s scarce specific expertise remains demonstrable; exceeding the deadline means the employee can no longer be regarded as “arriving” for the proof rule and therefore is not eligible for continuation of the 30% ruling.