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.