Transition period 30 percent facility

The Dutch cabinet decided to limit the duration for the 30 percent ruling from 8 to 5 years. This change is effective as of 1 January 2019. Initially, no transition period was provided. On 26 October, however, the Dutch cabinet announced to provide for a transition period after all.

As of 1 January 2019, the duration of the 30 percent facility will change as follows:

  1. Remains 8 years if the end date is in year 2019 or 2020
  2. End date will change to 31 December 2020 if the initial end date is in year 2021, 2022 or 2023
  3. Becomes 5 years if the start date is after 31 December 2018

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