Center of life: what Belastingdienst actually checks

If you lived or studied in the Netherlands before you were hired, you may have run into this question already. The Belastingdienst can argue that your life was already based here, which would put the recruited-from-abroad condition in doubt.

The good news: studying here does not automatically move your center of life to the Netherlands. What it comes down to is evidence.

Why this question comes up

The 30% ruling (becoming 27% from 2027) is built for people recruited from abroad. So when your file shows time spent in the Netherlands first, the question is whether your real base of life stayed in your home country during that time.

The Court of Appeal in Amsterdam (ECLI:NL:GHAMS:2020:1946) is the case people lean on here. More than two years of study in the Netherlands did not automatically disqualify the applicant, because the ties abroad had been kept up. Time here is not the same as a relocated life.

What strengthens a center-of-life case

This is where preparation does the work. The Belastingdienst responds to concrete proof that your base stayed abroad. The strongest files gather as many of these as apply:

• Continuous official residence registration in your home country
• Active bank accounts and regular financial activity there
• Property ownership or a rental agreement in your name
• Tax returns filed in your home country
• A valid national ID, voter registration, or driver's license held there
• Health insurance maintained at home
• Ongoing family financial ties, such as support sent home
• Travel patterns showing regular returns during your time here
• Job applications or offers from countries other than the Netherlands
• Everyday footprints: phone plan, subscriptions, credit cards still based at home

No single item decides it. The pattern across them is what tells the story.