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I lived in The Netherlands from 2005 to 2007 and would now like to accept a job offer there, provided I am granted the 30% ruling. Will the two years I lived in The Netherlands affect my application?
The ruling is granted for a maximum of 8 years (this was reduced from 10 years from 1st January 2012). The time you have already spent in The Netherlands will be deducted from this maximum period.
Periods more than 25 years ago, as well as temporary periods of work not exceeding 20 days in a calendar year or temporary periods of stay (other than for work) not exceeding 6 weeks per year or a one time period of stay of 3 consecutive months are not deducted from the maximum period.
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