The Dutch tax authorities grant the 30% ruling by issuing a 30% ruling grant letter. This is an “appealable decision”. This means that a letter of objection can be filed if the decision was not issued correctly. Objections must be filed within 6 weeks of the date of the decision. Prior to 2024, there were limited opportunities to get an issued decision corrected outside the objection period. However, this has changed since January 1, 2024.
As of January 1, 2024, Dutch law includes the possibility to revise a previous 30% decision outside the objection period (both in favor and against), also since that date it can be revoked by the Dutch tax authorities. So this works both ways, the employer/employee can request that the decision be revised in favor of the employee, but also the Dutch tax authorities can revise the decision in case of inaccuracies at the time the decision was made or even revoke it if it is later found to have been issued in error. Moreover, a withdrawal or revision to the disadvantage of the employee only affects a future pay period. This is different if the inspector can prove that the employer or employee was in bad faith in the application or if the inspector made a mistake that was reasonably known to the employer or employee.
Thus, depending on whether the objection period has already expired, either an objection to the decision (within 6 weeks) or a request for review of the decision must be filed.
