Reducing 30%-ruling

The Dutch House of Representatives has adopted two amendments with respect to the 30%-ruling.

The first one is to reduce the Dutch 30%-ruling from 1st January 2024. Employees will be entitled to the discount for up to five years, but with a graduated scheme: only a tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and 10% for the last 20 months. 

A transitional arrangement applies to employees for whom the ruling was already applicable before 1st January 2024. However, if they change jobs and do not consecutively work for the new employer, they will lose this transitional arrangement.

Furthermore, the proposal is to abolish the so called “partial non-resident” tax status as of 2025, with a transitional arrangement for employees who are already entitled to the ruling until 2026.

Please note, it is still a proposal and the Senate will still have to approve it. However, it is expected this will be adopted.

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