According to the court of North Holland a Ukrainian refugee who travelled to the Netherlands in March 2022 is eligible for the 30% ruling. The employee fled Ukraine with his family, after which they were granted temporary residence in the Netherlands. In Ukraine, they kept their home, bank accounts [...]
With the end of the year approaching, payroll administrators should take the opportunity to perform a comprehensive review of payroll processing and begin preparations for the upcoming year. For employers whose employees benefit from the 30% ruling, this tax advantage grows in significance each year. There have been substantial [...]
The 30% ruling can be granted for a maximum period of five years (60 months). However, previous periods of stay and/or work in the Netherlands, that ended in the 25 years prior to the start of the employee’s employment in the Netherlands, are deducted from this maximum term. The [...]
On Budget Day, the Dutch government announced the Tax Plan of 2025. In this Tax Plan, the following changes to the 30% ruling have been proposed: ● The graduated scheme (30/20/10), which was introduced per 1 January 2024, will be revoked. ● For 2025 and 2026, the 30% ruling [...]
On June 14, the State Secretary of Finance presented the independent evaluation report “Skills, Costs and Choices” (Kunde, Kosten en Keuzes) to the House of Representatives. The report evaluated the 30% ruling, the partial non-resident taxpayer status and the extraterritorial costs ruling (ETK). Due to the 2024 changes in [...]
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. Read more: For the [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
