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:

  1. No changes to duration of the 30 percent ruling if the end date is in year 2019 or 2020
  2. Termination of 30 percent ruling after 31 December 2020 if the initial end date is in year 2021, 2022 or 2023
  3. Duration of 30 percent ruling will be maximum 5 years, if end date is in year 2024 or beyond

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