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 Dutch employment. In 2013 the Dutch Supreme Court asked the Court of Justice of the European Union to give 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.
To preserve rights, we advise to file your 30% ruling requests even when the 150 kilometres 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.
