New NL 30%-ruling and 150 km condition

Point of view European Commission

One of the conditions to be eligible for the 30%-ruling is that the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24 months period prior to the start of the Dutch employment. In 2013 the Dutch Supreme Court asked the Court of Justice of the European Union for a preliminary ruling whether or not this condition is acceptable from an EU-point of view.
The European Commission has now given its opinion in this case. It takes the position that said condition is too restrictive and conflicts with the EU principle of free movement of workers. We have to wait and see whether the Court of Justice of the European Union follows this position.

In order to preserve rights, we advise to file your 30%-ruling requests even when the 150 kilometers condition is not met. We also advise to file for objection when a request is denied based on the 150 kilometers condition.

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