When changing employers, the 30% rule must be reapplied for by the new employer and employee (joint application). So in principle, this also applies when there is a change of employer within a group. To reduce administration red tape within concern, a request can be made to the tax authorities to designate the concern as a Cohesive Withholding Agent Group (SGI). If the employee then changes entities within this SGI, there is no need to request another copy of passport, payroll tax statement, etc. from the employee. The 30% ruling also remains valid as long as the employee also meets the conditions of the 30% ruling at the new employer.
If there is a transfer of the company, the acquiring employer does not have to apply for a new 30% ruling. In that case, the plan passes by operation of law to the acquiring employer.
