30% ruling facility for Jordanian highly skilled migrant who graduated in the Netherlands
19 maart 2020 | Door: Barry Scheer
Ms X, born in Jordan and a Jordanian national, came to the Netherlands for her study on 18 April 2014 and receive a temporary residence permit, which was valid until 30 September 2015. In September 2015, Ms X completed her studies and used the "graduation-year-scheme” to find a job in the Netherlands. She received a second (regular) residence permit which gave her the right to stay in the Netherlands until September 18, 2016.
On April 26, 2016, Ms X joined BV A on a permanent employment contract. She was subsequently granted a third residence permit entitling her to reside with effect from 26 May 2016 and to work as a highly skilled migrant. The third residence permit was valid until 19 May 2021.
In December 2016, Ms X requested application of the 30% ruling. The inspector declined the request, because Ms X was not an incoming employee since she lived in the Netherlands when the employment contract was concluded. The Noord-Holland District Court agreed, but the Amsterdam Court decided otherwise on the appeal of Ms X.
The stay in the Netherlands for pursuing a study for about a year and a half and, after completion of her study, looking for a job was, according to the Court, in the situation with the prospect of an expiring right of residence in the Netherlands insufficient to speak of a personal tie. According to the Court, the fact that Ms X held a bank account in the Netherlands, had shared a home for some time, and had not been to Jordan from her arrival in the Netherlands was insufficient to conclude that the centre of her vital interests lied in the Netherlands. The Court decided that she was entitled to the 30% facility.
Source: Taxence 2 January 2020