30% ruling, actions

6 September 2018

As from 1 January 2019 the 30% rule, which allows an expat to benefit from 30% untaxed income, will be considerably reduced. The new ruling will be limited in time to a maximum of 5 years instead of the current 8 years.

It is expected that starting 2019 the maximum term of the 30%-ruling will be reduced from 8 to 5 years. To date it seems that there will be no transitional law for current rulings. But if there will be transitional law after all, the question is where the break between old and new rulings will be put. Based on earlier experience this may be on the date the new rules are officially published, which is on Budget Day, September 18 next.

Therefore we advise to advance assignments to the Netherlands, if feasible, start-up applications as soon as possible or to discuss other possibilities, if any.

For more information, please contact Huub Kapel at huub@limes-int.com.