Good news first: switching employers does not have to mean losing the expat scheme. But the transfer has to be handled correctly, and the stakes are higher than most people realise: get it wrong and the entitlement is not paused or reduced — it is gone.
The 3-month rule
The key condition: no more than 3 months may pass between your last working day at your old employer and the signing of your new employment contract. Miss that window and the Tax Authorities will generally reject the continuation application — and with it, you lose your entitlement to the expat scheme for good.
Note that the clock runs to the date you sign the new contract, not your first working day with the new employer. A contract signed within 3 months followed by a later start date is generally fine.
What counts as your 'last working day'?
Not always as obvious as it sounds. Disputes regularly arise about what the actual last working day was — especially around unpaid leave, garden leave, or extended notice periods. If your exit involved anything other than working until your contract ended, have the dates reviewed before you rely on them.
The clock on your statement keeps running
A common misunderstanding is that the remaining duration simply 'moves with you'. More precisely: the end date of your original statement stays exactly where it is. Your new employer receives a new statement with a new start date but the same end date — so the months you spend between jobs are not paused; they are lost. Two months of job hunting means two months less benefit.
What your new employer needs to do
The continuation request is again a joint application: your new employer applies together with you. Your salary with the new employer must still meet the applicable threshold, and you and your employer must agree on how the scheme is applied to your salary — usually in an addendum to your employment contract.
Changing jobs and want certainty about your dates? Run the free assessment — it has a dedicated path for employer changes.
This article provides general information, not legal advice, and reflects the rules at the time of writing. Thresholds and rules change — for advice on your specific situation, get in touch.