International Taxation

Netherlands have updated the 30% ruling

The Dutch House of Representatives has recently passed several amendments to the 2024 Tax Plan, two of which pertain to further adjustments to the 30% ruling.

However, the implementation of these changes is contingent upon the approval of the Dutch Senate. Additionally, some modifications to the 30% ruling have already been definitively adopted.

During the next 20 months of the 30% ruling, only 20% of the taxable salary can be reimbursed tax-free and during the last 20 months, only 10% of the salary can be reimbursed tax-free. For employees to whom the 30% ruling has been granted and who benefit from a tax-free allowance under the 30% ruling in December 2023/the last period of 2023, transitional law applies. For these employees, the scaling-down of the 30% ruling does not apply.

Our colleagues from Taxand Netherlands explain the planned amendments and set out the changes already adopted.

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