When you feel involved with your clients you would like to advise them in the best way. However, we only can give a good advice when we know the situation and facts in time. So my advice: Get in touch with a good advisor upfront and be well informed.

Recently a new client found out that he had to declare his worldwide income, since the 30%-ruling was not applicable anymore when he changed jobs. If he had known this in time, he would not have been surprised of his tax liability afterwards. People need to file income tax forms after the fiscal year has ended. As a result facts cannot be changed anymore.

Maybe you will be faced with the expiration of your 30%-ruling by the end of 2020. Then it is now time to start thinking about the tax consequences and tax planning opportunities.

What are the most important tax consequences when the 30%-ruling expires per December 31, 2020?

  • The 30%-ruling will nog longer be applicable on your salary. As a result your net income will decrease;
  • You can no longer opt for the so-called “partial nonresident” tax status in your income tax form as per 2021. As a consequence you have to declare your worldwide income and your worldwide savings and investments.

There could be some tax planning opportunities, depending on your personal situation. Therefore, keep in mind: Better well informed upfront, than surprises after the fiscal year has ended.

C.J. (Cora) van Geest-Reedijk

Fiscal Employee (present: mo.-tu.-th.)

+31 (0)15 820 00 36


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