What happens to the 30% ruling after HSM job loss?
The expat scheme requires paid employment. It can continue with a new employer, but its transfer deadline can be shorter than the IND search period.
Employer inside the same connected group
The Tax Administration states that when moving within a connected group of withholding agents and the conditions remain met, the existing decision can remain valid without a new application. Confirm the group status with payroll; a shared brand or parent company is not enough by itself.
Employer outside the connected group
The new job must start within three months after leaving the old job. The employee and new employer submit a new request. Submit within four months after the new employment begins so the scheme can apply from the first working day.
An HSM holder who qualifies for the longer immigration search period can still lose expat-scheme continuity if the new paid employment starts after the tax three-month limit.
Salary and expertise conditions
The new employment must continue to meet the expat-scheme conditions, including paid employment and the applicable taxable annual salary threshold. For 2026, the Tax Administration publishes €48,013 for the standard expertise test and €36,497 for qualifying employees under 30 with a relevant academic master's degree. These tax thresholds differ from the HSM monthly residence thresholds.
Practical payroll file
- Existing expat-scheme decision and end date.
- Old and new legal employer names and payroll tax numbers.
- Old employment end and new employment start dates.
- New salary excluding the tax-free allowance.
- Proof of relevant master's or PhD status where the reduced test is used.
- Joint application and submission evidence.
2027 change warning
Government business guidance indicates a planned reduction from 30% to 27% from 1 January 2027 for affected employees, with transitional treatment depending on when use began. Confirm the enacted rule and your original start date before modelling net salary.