{"id":2128,"date":"2019-09-25T13:37:49","date_gmt":"2019-09-25T12:37:49","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2128"},"modified":"2025-08-25T09:57:11","modified_gmt":"2025-08-25T09:57:11","slug":"30-ruling-case","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-case","title":{"rendered":"30% ruling and interns working in The Netherlands"},"content":{"rendered":"

[:nl]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.<\/p>\n

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.<\/p>\n

Source: https:\/\/uitspraken.rechtspraak.nl\/inziendocument?id=ECLI:NL:RBNHO:2019:7844[:en]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.<\/p>\n

Source: https:\/\/uitspraken.rechtspraak.nl\/inziendocument?id=ECLI:NL:RBNHO:2019:7844<\/a>[:]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":2},"class_list":["post-2128","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"\n30% ruling and interns working in The Netherlands - Witscraft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-case\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"30% ruling and interns working in The Netherlands - Witscraft\" \/>\n<meta property=\"og:description\" content=\"[:nl]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 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-case\" \/>\n<meta property=\"og:site_name\" content=\"Witscraft\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-25T09:57:11+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-case\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-case\",\"name\":\"30% ruling and interns working in The Netherlands - Witscraft\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\"},\"datePublished\":\"2019-09-25T12:37:49+00:00\",\"dateModified\":\"2025-08-25T09:57:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-case#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-case\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=30-ruling-case#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"30% ruling and interns working in The Netherlands\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\",\"name\":\"Witscraft\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#organization\",\"name\":\"Witscraft\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/witscraft-logo-1.svg\",\"contentUrl\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/witscraft-logo-1.svg\",\"width\":1327,\"height\":602,\"caption\":\"Witscraft\"},\"image\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"30% ruling and interns working in The Netherlands - Witscraft","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/witscraft.roads-technology.com\/?news=30-ruling-case","og_locale":"en_US","og_type":"article","og_title":"30% ruling and interns working in The Netherlands - Witscraft","og_description":"[:nl]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. 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