30% Ruling Exit When Moving to India
Leave Netherlands mid-year: 30% ruling clawback, partial-year Box 1, pension export, and India RNOR timing.
The 60-second version
The 30% ruling ends when you leave the Netherlands, but a partial tax-free allowance can continue briefly if you stay on a Dutch payroll. Most returnees need a clean break and India RNOR planning instead.
Ruling ends on departure
30% ruling gives tax-free allowance on Dutch salary for eligible expats. When you deregister from the Netherlands, the ruling normally ends — no more partial untaxed allowance.
A narrow grace continues if you remain Dutch tax resident on payroll while abroad — most India returnees do not qualify because India becomes tax home.
Export AOW and pension build-up statements before cancelling Dutch health insurance.
Full NL guide: Netherlands return article.
30% ruling vs India residency
| Scenario | Dutch tax | India tax |
|---|---|---|
| Leave NL mid-year | Partial-year return | India from landing date |
| Remote work India for NL employer | Risk dual residency | India salary taxable |
| Stock options vest post-move | Dutch sourcing debate | Schedule FA + capital gains |
| AOW future claim | N/A now | Pension taxable as ROR later |
| NL mortgage kept | Interest box 3 if non-resident | Schedule FA |
Ruling exit sequence
Notify employer payroll
End 30% ruling from last NL workday.
Municipality deregistration
BRP uitgeschreven certificate.
Final M-form or P-form
Non-resident partial-year filing if required.
Pension export PDF
AOW and workplace pension statements.
India RNOR assessment
Form 67 if Dutch tax paid on same income.
Ruling end
NL ruling exit kit
- 30% ruling decision letter.
- BRP deregistration.
- Jaaropgave final.
- BSN remains on record.
- DigiD deactivated if needed.
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Remote work trap
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0 of 4 checked
Does 30% ruling continue from India?
Generally no — you are no longer Dutch tax resident.
Stock options after move?
Sourcing split between NL and India — specialist required.
Mortgage on NL house?
Non-resident box 3 rules — Schedule FA in India.
AOW from India?
Claimable later — taxable in India as ROR pension.
30% ruling partial year?
Pro-rata for months resident — Belastingdienst calculation.
DigiD after leaving?
Deactivate — security risk if left active.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.