Change of employer

Do I get the 30% ruling if I change employer?

An employee who has the 30% ruling and expects a change of employer may transfer his or her 30% ruling to another employer registered in the Netherlands. The employer and employee need to file jointly for a (renewal) application.  The application should be submitted within three months of the end of employment with the previous employer.  

The 30% ruling status remains valid for transfers within a group

The 30% status of an employee remains valid for transfers within a group of independent corporations, provided the employee continues to meet the 30% ruling conditions

Please note that the group of independent corporations needs to be recognized by the Dutch tax office (as a samenhangende groep).


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