150 KM BORDER TEST
For the 30% ruling
To be eligible for the 30% ruling you need to meet proximity-to-the-Dutch-border-test:
In the 24 months prior to your employment in the Netherlands, you must have lived more than 150 kilometers from the Dutch border for more than 16 months.
Below is a map indicating the 150 kilometer radius. If you lived within the red marked area prior to moving to the Netherlands then you may be ineligible for the 30% ruling.
