Transition period 30 percent ruling
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 for existing 30% ruling holders:
- No changes to duration of the 30 percent ruling if the end date is in year 2019 or 2020
- Termination of 30 percent ruling after 31 December 2020 if the initial end date is in year 2021, 2022 or 2023
- Duration of 30 percent ruling will be maximum 5 years, if end date is in year 2024 or beyond
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