The employee has to transfer or be recruited from abroad to a Dutch employer
It is only possible to claim the 30% ruling if you are transferred or recruited from abroad. You have to prove that you were residing in another country before you began your present employment as a highly skilled migrant. The employer has to state by means of a letter of recommendation to the tax authorities the reason why they have hired the employee from abroad and what skills make the employee so special for the company. The employer may also be asked to prove that they were not successful in finding an employee with comparable expertise in the Netherlands. Furthermore, the employee must not have lived within 150 km of the Dutch border for 16 or more months out of the last 24 months prior to the start of their employment in the Netherlands.
During those 24 months were you living more than 150 kilometres in a straight line away from the Dutch border for longer than 16 months? In that case, you can make use of the 30% scheme. If you start working in the Netherlands, that means that you can work close to the border for a maximum of 8 months prior to your 1st working day.