The Supreme Court has decided that the 150-kilometer criterion in the 30% ruling is not in contradiction with EU law. This means that the 30% ruling is only applicable if the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24 months period preceding to the start of the employment. This criterion is also relevant for the so-called ‘intermediary test’ which applies for old rulings that started before January 1, 2012.