Formal decision tax authorities on 30% ruling

The Dutch tax authorities will generally review the application within 6 to 12 weeks. They can either approve or deny the 30% ruling or they may request additional information:

Approval
If approved, the 30% can be applied through the Dutch payroll. The benefit will be calculated retroactively (if filed within the 4-months) through the payroll and refunded to you with your regular salary.

Denial
If the 30% ruling is denied, you have the right to file a letter of objection against the denial. This needs to be done within 6 weeks of the denial.

The tax authorities will also indicate the grounds for denial. These grounds can be contested in the letter of objection by providing additional information.

If the tax authorities also deny the 30% ruling based on the letter of objection, then you can have the matter appealed in court. The appeal needs to be filed within 6 weeks of the second denial.