The application for the 30% ruling must be submitted to the Tax Office within 4 months of employment with the employer. Once granted, the employer’s payroll department may process the 30% ruling retroactively up to the grant date listed on the Inland Revenue’s decision letter.
If the application for the 30% ruling is not submitted within 4 months of the effective date of employment, the 30% ruling cannot be processed retroactively and only takes effect from the first of the month following the date of submission of the application for the 30% ruling. So if the application is submitted (late) on June 26, the effective date when granted is July 1. Furthermore, the duration of the 30% ruling is shortened by the period between the effective date of employment in the Netherlands and the start date of the 30% ruling by the Tax Office.
