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Transitional provisions 30% ruling a fact

On January 11, 2019 by Dutch Umbrella Company

On Prinsjesdag, the day on which the Minister of Finance traditionally proposes the national budget, the Dutch government announced that the term of the 30% ruling will be shortened from eight to five years. This reduction would not only apply to new expats but also to expats already living in the Netherlands. Contrary to earlier reports transitional provisions will be made for expats already living in the Netherlands.

In short, the Dutch government has concluded the following:

Year in which 30% ruling was intended to end

New end date 30% ruling
2019 or 2020The end date as mentioned on the confirmation letter (beschikking)
2021, 2022 or 202331 December 2020
2024 or laterThe end date as mentioned on the confirmation letter (beschikking) minus 3 year

You can use the 30% ruling if you have a specific field of expertise that is not or is only barely available on the Dutch employment market. You are deemed to possess that expertise if your taxable salary is at least € 37.743,00 (or € 28.690,00 when being under the age of 30 years old and in possession of a validated master’s degree) for the year 2019.

If you have any questions regarding the 30% ruling, do not hesitate to contact us. We are happy to help you.