30%-ruling reduced from 8 to 5 years

in 30% rulingby Joep Bakker
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.

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