Filing timeline for application 30% ruling

General
If granted, the 30% ruling will be effective as of the first of the month following the application. For example:

1. If the application is filed on November 23, the ruling is effective as of December 1st

2.  If the application is filed on April 1, then the ruling is effective as of May 1st

 

4-month exception
However, if the application is filed within 4 months after arrival in the Netherlands, the 30% ruling will have retroactive effect to the arrival date of the employee. For example:

1. The employee arrives in the Netherlands on February 1. The application is filed on May 13 (within the 4-months). If granted, the 30% ruling will be effective as of February 1.

 

2. The employee arrives in the Netherlands on February 1. The application is filed on June 2nd (outside the 4-months). If granted, the 30% ruling will only be effective as of July 1.