The 30% ruling with van oers international
The 150-km requirement mentioned above was introduced in 2012. However, it is unclear whether the tax authorities may in fact impose this requirement, and questions have been referred to the European Court of Justice. If the employee satisfies all the requirements apart from the 150 km requirement, it may as yet be wise to apply for the ruling.
Any previous time that the employee spent working or living in the Netherlands might affect the duration of the ruling. However, certain short stays are disregarded.
Additional tax advantages
Employees who satisfy the conditions for the 30% ruling may also be awarded additional tax-free allowances. The most important of these are an allowance for the costs of an international school for the employee’s children and an allowance for relocation costs. Another option that is open to these employees is to be treated as a non-resident, to avoid triggering Dutch tax on their income from savings and investments.