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Change in duration of 30% tax ruling in 2019

April 24, 2018

The government is planning to shorten the duration of the fiscal 30% tax ruling from 8 years to 5 years as of 1 January 2019. The Council of Ministers voted voor the decreased time period based on the recommendation of the Secretary of Finance. The shortened time period will apply to new applications as well as existing 30% tax ruling cases. 

An evaluation of the 30% ruling in 2017 was performed by the research company Dialogic. The results of the evaluation indicated that about 80% of the employees used the ruling 5 years or less. Most of the other 20% of the cases were used by people that were not here temporarily but long-term. Many other countries surrounding the Netherlands have a similiar tax ruling but with a maximal duration of 5 years.