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30% ruling and interns working in The Netherlands

Geplaatst op 25/09/19

The court decided that an employee (Italian nationality) who worked as intern for several (6) months in the Netherlands and subsequently concluded an employment contract was not eligible for the 30% ruling.

In this case, the court ruled a) the internship was not an official part of his education (at the University of Bologna) and b) the employee became a resident of the Netherlands although he was still registered as resident in Italy.

Source: https://uitspraken.rechtspraak.nl/inziendocument?id=ECLI:NL:RBNHO:2019:7844

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