In principle, if the employee lived and studied in the Netherlands while studying and subsequently finds a job, this employee cannot be considered as recruited from abroad (that is one of the conditions that must be met).
However, if the employee was in the Netherlands temporarily (through a temporary student permit if the employee is from outside the EU, for example), the employee may be eligible for the 30% ruling. This depends heavily on the facts and circumstances. Always have this investigated in such cases to prevent the employee from finding out later that they may be entitled, which can lead to dissatisfaction.
In that case, the employee must be able to prove that there was no residence in the Netherlands during the study and that the center of personal and economic life was outside the Netherlands. Every situation is different and a case with evidence must be presented to the Dutch tax authorities. Furthermore, all other conditions must also be met. We specialize in these types of requests, so contact us if you need our help.
A person who came to the Netherlands to pursue a doctorate and found a job within 1 year of completing the doctorate is also considered to have been recruited from abroad.
