Proposed changes in the 30% ruling

The 30% ruling is a tax ruling for people who move to the Netherlands from abroad. The ruling compensates for so-called extra-territorial costs, so extra costs because your employee moved to another country. Every few years, under pressure of the Dutch parliament, the Dutch government evaluates and sometimes adjusts the ruling . In this article you can read about the proposed changes in the 30% ruling.

Capping of the ruling

The current proposal is that there will be a cap in the 30%-ruling. This means that on any salary up to 216.000 euros the 30%-ruling may still be applied. Any amount earned above that, will be taxed at the full rate. If approved, the cap will be implemented over a transitional period of 3 years, starting in 2024.

Basic requirements for 30% ruling

Changes in the 30% ruling or not, the basic requirements will stay the same:

  • You/an earlier employer in the Netherlands hired your employee from abroad;
  • Your employee lived on a distance of more than 150 kilometers from the Dutch border in the 16 out of 24 months prior to her/his relocation to the Netherlands;
  • A minimum salary level that changes every year;
  • If the proposed changes are implemented, a maximum of € 216.000 per year will be eligible for the 30% ruling.

Do you want to know more about Settle Service’s 30% ruling assistance?

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