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 [...]
Given the uncertain situation in Ukraine, the Council of the European Union has announced that the Temporary Protection Directive for Ukrainian refugees will be extended for another year until 4 March 2026. Sticker or O-document mandatory for employed Ukrainian refugees As per 1 November 2022, Ukrainian refugees are only [...]
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 [...]
Employers with international teleworkers will need to take action before 1 July 2024 to avoid potentially being covered by the social security system of the teleworkers’ country of residence and triggering social security non-compliance during the period 1 July 2023 through 1 June 2024. In most cases this will [...]
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
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The Netherlands
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2300 AM Leiden
The Netherlands
