30% Ruling for Germans Moving to the Netherlands

The quick answer

Yes, German nationals qualify for the Dutch 30% ruling on the same terms as any other foreign hire, provided they meet the standard criteria. The wrinkle for Germans is mostly geographic: many cities in NRW, Lower Saxony, and the southern Länder sit inside the 150 km radius from the Dutch border, which can disqualify you.

The 150 km rule from a German starting point

The rule: you must have lived more than 150 km in a straight line from the Dutch border for at least 16 of the 24 months before your first working day in the Netherlands. The line is measured to the nearest point on the border, not to your Dutch employer's office.

Rough guide for common German cities:

• Inside the 150 km zone (usually disqualifies): Düsseldorf, Cologne (Köln), Dortmund, Essen, Münster, Osnabrück, Aachen, Bonn, Mönchengladbach.
• Borderline (check exact address): Bremen, Bielefeld, parts of Lower Saxony south of Hannover.
• Outside (typically qualifies): Berlin, Hamburg, Munich, Stuttgart, Frankfurt am Main, Hannover, Leipzig, Dresden, Nuremberg, Kassel, anywhere east of those.

If you spent the relevant period as a student in Aachen but worked in Munich for two years before moving to the Netherlands, the Munich years count toward the 16-of-24-months test. The check is per-period, not lifetime.

Tax residency on day one

You become a Dutch tax resident when you register with the gemeente and your center of vital interests moves to the Netherlands. From that date your worldwide income is in principle taxable in NL, with credit for income that stays taxable in Germany under the DE–NL tax treaty (real estate, German pensions, sometimes German employment income for short transition periods).

Germany ends your unlimited tax liability when you deregister with the Einwohnermeldeamt (Abmeldung). Make sure both registrations are clean: gaps cause double taxation, overlaps cause Germany and the Netherlands to argue over which country gets the wage tax.

Salary and the 2026 thresholds

The 30% ruling requires your taxable salary (after the 30% deduction) to be at least €48,013 in 2026, or €36,497 if you're under 30 with a Master's degree. That means roughly €68,590 gross (or €52,139 if under 30 with Master's) for the full 30% exemption.

German salaries are typically quoted as gross monthly amounts × 12 or × 13/14 (Weihnachtsgeld). When converting:

• Include 13th and 14th salaries as part of total annual gross. They're taxable salary for the threshold test.
• Don't include the company car valuation separately. Auto fringe benefits are computed differently in NL (bijtelling).
• Excluded benefits (such as reimbursement of relocation moving costs) are not part of the threshold base.

Practical move-in timeline

1. Sign the Dutch contract. Note the official start date; the 4-month application clock starts there.
2. Register at the gemeente within 5 days of arriving. Bring your German birth certificate. Under EU Regulation 2016/1191, a German civil document does not need an apostille for use at a Dutch gemeente. A certified Dutch or English translation, or the EU multilingual standard form (Mehrsprachiges Standardformular), attached to your Personenstandsurkunde is usually enough. Confirm with your specific gemeente before the appointment.
3. Get a BSN (the Dutch equivalent of the German Steueridentifikationsnummer) at registration. Without it you can't be properly payrolled.
4. Open a Dutch bank account. Some German banks (DKB, N26) work for short transition periods but Dutch employers typically need an IBAN starting with NL.
5. File the 30% ruling application within 4 months of the contract start date. Late = the ruling starts later and you lose months of savings.
6. Tell your Dutch payroll team the application is pending. They can apply the ruling retroactively from your first day once approval arrives.

What changes from 2027

From 1 January 2027 the exemption drops from 30% to a flat 27% for new applications. If you start work in the Netherlands on or before 31 December 2026 and apply within the 4-month deadline, you keep the full 30% for the duration of your ruling (up to 60 months). If you start on or after 1 January 2027, you get 27%.

For Germans with a flexible start date around the year-end, this matters: a contract starting in December 2026 locks in 30% if filed correctly, while January 2027 falls under the new rate. Cumulatively over five years on a €80,000 salary the difference is roughly €6,000–€8,000.

Common German-specific edge cases

You did a German Master's after a Bachelor's elsewhere

For the under-30 reduced threshold, the relevant degree is a Master's assessed as equivalent to a Dutch WO Master. Equivalency is checked case by case through IDW (Internationale Diplomawaardering). Universität-Master's degrees are routinely accepted. Hochschule für angewandte Wissenschaften (HAW, formerly Fachhochschule) Master's degrees are usually accepted but not guaranteed. Berufsakademie diplomas typically need additional substantiation.

You're commuting from Germany rather than relocating

The 30% ruling requires Dutch tax residency. If you keep your apartment in Düsseldorf and commute to Amsterdam four days a week without registering at a Dutch gemeente, you're a cross-border worker (grenzganger), not an expat, and the ruling doesn't apply. The Belastingdienst checks substance: where you sleep, where your family is, where your bank account is.

Your German employer is seconding you to a Dutch BV in the same group

Intra-group transfers qualify if your new Dutch employer is a Dutch withholding agent (inhoudingsplichtige) and you were recruited from outside NL. The fact that the parent is in Germany doesn't disqualify you. The key is that the secondment or transfer agreement names the Dutch BV as your employer for Dutch payroll-tax purposes, not just your work location.