30%-ruling reduced from 8 to 5 years

March 20, 2019in 30% rulingby Joep Bakker

As of 1 January 2019 the Dutch government reduced the duration of the 30% tax facility
from eight to a maximum of five years. Employees who qualify for the 30%-ruling and
apply in or after 2019 will be able to apply the ruling for up to five years.

The reduction may also effect employees who were granted the 30% ruling before January 1 st 2019. However a transition arrangement will apply. For these employees the 30% ruling is grandfathered until January 1 st 2021.

Joep Bakker

Joep started working as a part-time Expatriate Tax Consultant per January 2017. He finalized his Bachelors’ degree in Dutch Tax Law at the University of Amsterdam and he developed his interest for International Tax Law at OnestopTax BV. Joep also started with his Master’s degree in Information Law and is determined to graduate in the summer of 2010. Joep enjoys playing hockey and is a great winter sport enthusiast.