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Netherlands have updated the 30% ruling
Annette Vanscherpenzeel 01 Dec 2023
The Dutch House of Representatives has recently passed several amendments to the 2024 Tax Plan, two of which pertain to further adjustments to the 30% ruling.
An overview by Taxand Netherlands
The Dutch House of Representatives has recently passed several amendments to the 2024 Tax Plan, two of which pertain to further adjustments to the 30% ruling.
However, the implementation of these changes is contingent upon the approval of the Dutch Senate. Additionally, some modifications to the 30% ruling have already been definitively adopted.
During the next 20 months of the 30% ruling, only 20% of the taxable salary can be reimbursed tax-free and during the last 20 months, only 10% of the salary can be reimbursed tax-free. For employees to whom the 30% ruling has been granted and who benefit from a tax-free allowance under the 30% ruling in December 2023/the last period of 2023, transitional law applies. For these employees, the scaling-down of the 30% ruling does not apply.
Annette van Scherpenzeel and Sander Michaël, of Taxand Netherlands, explain the planned amendments and set out the changes already adopted. Continue reading here.
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