22 jan 30% ruling and PhD
One of the requirements for the 30% ruling is that in the 24 months prior to your first working day in the Netherlands, you lived at least 16 months in a straight line away from the Dutch border. Students who come to the Netherlands to do their doctoral research (PhD research) normally start to work after their graduation. In some cases a student starts employment a bit before, but still while being already 8 months in the Netherlands. Due to this the 30% ruling for PhD graduates normally does not meet the 150 kilometres requirement.
There is an specific exception for the 30% ruling for PhD graduates. PhD graduates who found a job within one year after the graduation date may be eligible for the 30% ruling if he/she lived in the 24 months prior to the doctoral research at least 16 months more than 150 kilometres in a straight line from the Dutch border.
If you are going to work as a scientific researcher at a research institution such as an university, you are automatically considered to have specific expertise.
Please feel free to contact me if you want further informatie or assistance with the application, by email: email@example.com or by phone: +31(0)641275681