Yesterday, the Dutch Tax Authorities have taken the position that access is granted to the transitional rules of the 30% ruling, if the 30% allowance was applied in the relevant wage tax period, even if this was done retroactively via an adjusted wage tax return.
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For the transitional rules related to:
- the cap of the 30% ruling
- the graduated scheme from 30% to 20% and 10%
- the abolition of the partial non-resident taxpayer status
it is relevant that the 30% ruling was applied in the last wage tax period of 2022 (for the cap) and 2023 (for the other two schemes) respectively.
For some time, it was unclear whether there was also access to the transitional rules, if the 30% ruling had been applied retroactively via an adjusted wage tax return after year-end.
In the ‘Decree correction 30% ruling’ of 21 December 2023, an adjustment of the wage tax return is approved in certain situations. Explicitly mentioned is the situation where the 30% ruling was not applied in anticipation of the issued 30% ruling notification.
The Tax Authorities have now confirmed that a correction, based on this Decree, with regard to the relevant wage period provides access to the transitional scheme.
Due to the position taken, the ‘old’ advantageous 30% ruling now also applies to employees for whom the 30% ruling has only been applied retroactively in the relevant wage period.
