One of the conditions to be eligible for the 30% ruling is that the employee was living more than 150 kilometres from the Dutch border during a period exceeding two-thirds of the 24 months period prior to the start of the employment.

Recently, the Dutch Supreme Court has asked the Court of Justice of the European Union to give a preliminary ruling regarding this condition. Apparently, it is questionable whether this condition is acceptable from an EU-point of view.

To preserve rights, we advise to file your 30% ruling requests even when this condition is not met. We also advise to object when a request is denied based on the 150 kilometres condition. Of course LIMES international can assist you.