The transitional period applies to the following groups of employees who are granted with a 30% ruling:
- If the five-year term of the 30% ruling is reached in 2019 or 2020, the employee will in principle lose the entitlement. The 30% ruling can be continued in 2019 and 2020 based on the announced transitional law (as long as the 30% ruling has not been used already for the granted duration). The 30% ruling will then end no later than 1 January 2021.
- A term of 10 years was applicable for employees who already used the 30% ruling before 1 January 2012. The ruling will in principle end on 1 January 2019 due to the curtailment. For these cases, the 30% ruling can be continued in 2019 and 2020 based on the announced transitional law. The 30% ruling will end no later than 1 January 2021.
No transitional law is applicable when the five-year term ends after 1 January 2021. The 30% ruling then ends at the moment of reaching the five-year term.
See below some examples to see how long you can still use your 30% ruling.
