North Holland Court rules on 30% tax ruling eligibility

The North Holland District Court has ruled that an internship in the Netherlands does not preclude an individual from applying the 30% tax ruling. The case involved a foreign student who completed an internship from October 2023 to April 2024 before transitioning into a permanent role as a junior data engineer.

The tax inspector had previously denied the request for the 30% ruling, arguing that the student's employment effectively began during the internship period when they did not yet possess the required specific expertise. However, the court determined that the student met the necessary criteria for specific expertise and qualified as an incoming employee under the relevant tax laws.