Changing jobs in the Netherlands does not automatically mean you lose the 30% ruling, but it does require careful action. Whether your entitlement continues depends on how quickly you move to your new employer, whether that employer falls within the same corporate group, and whether you still meet the underlying salary and expertise conditions. The sections below address the most common questions expats face when their employment situation changes.
What happens to the 30% ruling when you switch employers?
When you change employers in the Netherlands, your existing 30% ruling decision does not automatically transfer. The ruling, formally known as the expat scheme, is linked to your employment relationship with a specific employer. If you leave that employer, you and your new employer must take active steps to ensure the benefit continues without interruption.
There are two distinct scenarios depending on your new employer’s relationship to your old one:
- Same connected group of withholding agents: If your new employer belongs to the same fiscal group as your previous employer, your existing ruling decision remains valid. No new application is required. Your employer can confirm whether both entities fall within the same connected group.
- Different employer outside the connected group: If your new employer is unrelated to your previous one, the existing decision does not carry over automatically. You will need to submit a new application, but crucially, the ruling can still continue if you act within the required timeframes.
In either case, it is worth reviewing the terms of your new employment contract carefully before signing, particularly with regard to how the expat scheme allowance will be applied. Employers are not obliged to pay the full 30% tax-free allowance; the actual percentage is a matter of agreement between you and your employer.
Is there a gap period that causes you to lose the 30% ruling?
Yes, there is a critical gap period to be aware of. If you join a new employer outside your previous employer’s connected group, you must start working for that new employer within three months of leaving your previous position. If the gap between jobs exceeds three months, you will lose the right to continue the ruling with your new employer.
Provided you start within that three-month window, the ruling can continue from your first working day at the new employer. However, you must also submit a new application to the Dutch Tax Administration within four months of starting with your new employer. Missing this four-month deadline may result in the ruling only applying from the date the application was received, rather than from your first day, meaning you could lose out on a portion of the benefit.
The combination of these two deadlines means that timing is everything. A prolonged job search, a delayed start date, or an administrative oversight can have real financial consequences for expats relying on the 30% ruling.
Does the 30% ruling reset when you join a new employer?
No, the 30% ruling does not reset when you change employers. The total duration of the ruling remains capped at five years, regardless of how many employers you work for during that period. Any time already used under the ruling with your previous employer counts towards this five-year maximum.
This means that if you have already benefited from the ruling for, say, two years with your first employer, you will have a maximum of three years remaining with any subsequent employer, assuming all conditions are met and the application is submitted correctly.
It is also worth noting that the five-year period may be reduced if you previously lived or worked in the Netherlands. The Tax Administration will deduct any qualifying prior periods of Dutch residence or employment from your total entitlement. Only periods that ended more than 25 years before your current start date, or very occasional short stays, are typically excluded from this reduction.
What salary conditions must be met at the new employer?
To continue benefiting from the 30% ruling with a new employer, you must still meet the salary threshold that reflects specific expertise scarce in the Dutch labour market. This threshold is reviewed annually. In 2026, the minimum taxable salary, excluding any tax-free allowance, is €48,013 for most employees. For employees under the age of 30 who hold a Dutch academic master’s degree or an equivalent foreign qualification, the lower threshold of €36,497 applies in 2026.
These salary conditions must be satisfied at your new employer independently. The fact that you met them at your previous employer does not automatically mean you will qualify again. If your new role carries a lower salary, you may no longer be eligible, even if the gap between jobs was within the permitted three months.
There are limited exceptions to the salary requirement. Employees conducting scientific research at a designated research facility and doctors training to become a specialist are not required to meet the income threshold. For everyone else, the salary test is a firm condition at each employer.
In 2026, the maximum untaxed allowance under the expat scheme is €78,600, applicable to employees earning €262,000 or more who use the scheme for the full year. For those using the scheme for only part of the year, as is often the case when changing jobs mid-year, the maximum is calculated proportionally.
Can you lose the 30% ruling if you become self-employed or a contractor?
Yes. The 30% ruling is only available to employees in salaried employment. If you leave your employer and become self-employed, whether as a freelancer, sole trader, or through your own company, you will no longer be eligible for the ruling. The scheme is explicitly limited to those in paid employment with a withholding agent (an employer who deducts payroll tax on your behalf).
This is an important distinction for expats considering a transition to contracting or entrepreneurship in the Netherlands. Even if you continue doing similar work for similar clients, the change in employment status removes the legal basis for the ruling. The benefit cannot be preserved through a personal holding company or a freelance structure.
If you are considering setting up a business in the Netherlands as a foreign national, it is advisable to seek independent legal and tax advice before making that transition, particularly if the 30% ruling currently forms a significant part of your financial planning.
What should you do if your 30% ruling is at risk?
If your 30% ruling is at risk, whether because of a job change, a gap in employment, or uncertainty about your new employer’s eligibility, the most important step is to act quickly and seek professional guidance. The deadlines involved are strict, and errors or delays can result in a permanent loss of the benefit for the remaining entitlement period.
The following steps are advisable if you are in this situation:
- Confirm your new employer’s status: Ask your new employer whether they belong to the same connected group of withholding agents as your previous employer. This determines whether a new application is needed at all.
- Check the gap between jobs: If you are between employers, calculate carefully whether your start date falls within the three-month window. If you are approaching that limit, prioritise resolving your employment situation.
- Submit the application promptly: If a new application is required, ensure it is filed within four months of your first working day at the new employer. Gather supporting documents, employment contracts, proof of qualifications, and evidence of prior residence abroad, in advance.
- Review the salary conditions: Confirm that your new role meets the applicable salary threshold for 2026 before assuming the ruling will continue.
- Seek legal advice if in doubt: Given the financial significance of the ruling and the complexity of the conditions, professional advice is strongly recommended before making any employment transition.
Depending on your specific circumstances, the outcome may differ from the general rules outlined here. The expat scheme has undergone several changes in recent years, and further amendments are expected, including a reduction of the maximum tax-free percentage to 27% as of 1 January 2027 for those who became eligible after 1 January 2024. Staying informed and seeking timely advice is essential.
How Russell Advocaten can help expats with the 30% ruling
Russell Advocaten is an internationally oriented law firm based in Amsterdam, with decades of experience advising expats in the Netherlands on employment, immigration, business set-up, real estate, contracts, and family law. The firm’s lawyers are fluent in English, German, and Dutch, making them well placed to assist international clients navigating the complexities of Dutch law.
When it comes to the 30% ruling and employment transitions, Russell Advocaten can assist with:
- Reviewing your employment contract to ensure the expat scheme allowance is correctly agreed upon with your new employer
- Advising on whether your new employer qualifies within the connected group of withholding agents
- Guiding you through the application process and ensuring deadlines are met
- Assessing whether your new role meets the salary and expertise conditions required to maintain the ruling
- Advising on the implications of transitioning to self-employment or setting up a business in the Netherlands
Russell Advocaten is an official partner of IN Amsterdam, the expat centre of the City of Amsterdam, and has been recommended by the Legal 500 for many years. If your 30% ruling is at risk or you are planning a job change in the Netherlands, contact Russell Advocaten to discuss your situation with an experienced adviser.
This information is general in nature and does not constitute legal advice for your specific situation. Please consult a lawyer at Russell Advocaten for advice tailored to your circumstances.
Veelgestelde vragen
Can my new employer refuse to apply the 30% ruling even if I still qualify for it?
Yes, unfortunately. While you may personally meet all the conditions for the 30% ruling, your new employer is not legally obliged to offer or apply the tax-free allowance. The ruling requires a mutual agreement between you and your employer, so it is essential to negotiate this explicitly during contract discussions and ensure the arrangement is clearly documented in your employment contract before you sign.
What happens to the 30% ruling if I am made redundant and receive a severance package?
The 30% ruling applies only to income from active employment, not to severance or redundancy payments. Once your employment ends, the ruling ceases to apply, and the three-month gap period begins from your last working day. If your redundancy process is lengthy or you expect a prolonged job search, factor this timeline carefully into your planning to avoid inadvertently exceeding the three-month window.
Does taking unpaid leave or a sabbatical between jobs affect the three-month gap rule?
Yes, it can. The three-month gap is calculated from the date your previous employment ended, regardless of whether the break was planned, voluntary, or due to circumstances beyond your control. Unpaid leave or a sabbatical that falls between two separate employment contracts — rather than within a single ongoing contract — would count toward that gap. If you are planning an extended break before starting a new role, seek advice to understand the impact on your entitlement.
What if I move to a new employer and my salary is slightly below the required threshold — are there any options?
If your salary at the new employer falls below the applicable threshold (€48,013 in 2026 for most employees, or €36,497 for qualifying under-30s), you will not be eligible to continue the ruling, regardless of your previous entitlement. However, it is worth checking whether any additional contractual allowances or benefits could be structured to bring your taxable salary above the threshold. A tax or employment lawyer can help you assess whether your compensation package can be legitimately restructured to meet the requirement.
Can I reclaim the 30% ruling if I lose it due to a missed deadline or a gap that was too long?
Generally, no. Once the ruling lapses due to a gap exceeding three months or a missed four-month application deadline, it cannot be reinstated for the same period of employment in the Netherlands. In very limited circumstances, such as demonstrable administrative errors by the Tax Administration, there may be grounds for appeal, but these cases are rare. This is why proactive action and professional guidance are so important before and during any job transition.
How does the upcoming reduction to 27% in 2027 affect expats who are currently changing jobs?
From 1 January 2027, the maximum tax-free allowance under the expat scheme will be reduced from 30% to 27% for employees who became eligible after 1 January 2024. If you fall into this group and are changing jobs, the reduced rate will apply to your continued entitlement, not just to new applicants. Expats who became eligible before 1 January 2024 are subject to transitional rules, so it is important to clarify which regime applies to your specific situation with a qualified adviser.
Is there anything I should do before formally handing in my notice to protect my 30% ruling?
Yes — ideally, confirm your new employer’s status within the connected group of withholding agents, verify that your new salary meets the 2026 threshold, and establish a clear start date before resigning. Having these elements in place before you give notice gives you the best chance of a seamless transition without any gap in the ruling. If any of these factors are uncertain, consulting an employment or tax lawyer before tendering your resignation can help you avoid costly mistakes.
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