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    • 20/9/2018 – The Netherlands – Shortening of the 30% ruling for expatriate employees from eight to five years
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30% Ruling

Transitional law

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.

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16 out of 24 months (1) 30% ruling (1) 150 kilometres (1) Annual taxable income (1) Application 30% ruling (1) apply here (1) Belastingdienst (4) Curtailment (1) Dutch border (1) Dutch tax authorities (3) Hired from abroad (2) Maternity leave (2) Parental leave (2) Proof of residency abroad (1) Salary requirement (2) Salary requirements in 2020 (1) Transition period (1)

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