рулинг возможен только при трудоустройстве к голландскому работодателю. И только при переезде по работе как первому основанию. Если первый ВНЖ - стартап, то рулинга уже не будет никогда
If you are already operating through your own foreign legal entity company outside the Netherlands, it is also possible to use the loophole. Simply register that foreign company with the Dutch tax office for payroll tax, and apply for the 30%-ruling as an employee of your own foreign company. Basically, the same conditions apply as if you’d set up a BV. It will then still be possible to structure your business model via a BV at a later stage.