Edge case analysis
Blog
Longer reads on the situations that come up most often in borderline 30% ruling applications.
By the founder · Last updated 2026-05-23
- 2026-05-21
'Immediately After Graduation' and the 30% Ruling
The phrase trips up most Dutch master's graduates. Courts have interpreted it more flexibly than the consultancies will tell you for free.
- 2026-05-21
Freelance KvK Income and the 30% Ruling
Short answer: usually not, but the annex has to address it head on. What the Belastingdienst actually looks at, and how to document it.
- 2026-05-21
The Center-of-Life Test: What Documentation Actually Works
Rental contracts, registrations, tax residency, schools. The practical evidence stack that holds up when the 150km rule is contested.