We start analyzing and collecting data from the employee as soon as possible. When our relocation or immigration colleagues coordinate the BSN application, we know exactly when the BSN is available. At that point we submit the 30% application (if the remainder of the information is also complete) and wait for the decision from the Dutch tax authorities. On average, for a regular application it takes 4 to 6 weeks before the 30% ruling is issued. The 30% ruling can already be applied in the payroll in the meantime.