As announced in April this year, the term of the 30% ruling will be reduced from 8 to 5 years as per 2019. For current rulings, the original term as mentioned on the notification will be reduced by 3 years, but no further back than till December 31, 2018. This may mean that the term of these rulings may actually become much shorter than 5 years, e.g. in a situation where the initial term of 8 years was already reduced due to late application.

The reduction of the term also applies to the election for the partial non-resident status and the alternative option to reimburse the actual extraterritorial costs.

There will only be a transitional arrangement for school fees of international schools. Under certain conditions these can be reimbursed tax free for the 2018/2019 school year.