30% ruling and interns working in The Netherlands

The court decided that an employee (Italian nationality) who has worked as intern for several (6) months in the Netherlands (and subsequently concluded an employment contract was concluded. In this case, the court ruled a) the internship was not an official part of his education (at the University) 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