Wage tax: Term of validity 30% ruling reduced
On 26 October the Dutch government has amended the legislative proposal, as included in the Tax Plan (Belastingplan) 2019, that reduces the term of the 30% ruling from 8 years to 5 years.
The government has proposed a grandfathering rule for the (foreign) employees who currently benefit from the 30% ruling. This amendment will in principle postpone the applicability of the reduction of the term of the 30% ruling from 8 to 5 years until 31 December 2020.
Hansvan RuitenPartner Tax adviser
Hans van Ruiten, tax adviser, is a member of the Employment & Benefits practice group in our Rotterdam office. He has a wide expertise (over 30 years of experience) in employment taxation matters. An important part of his practice is regarding equity incentives.T: +31 10 224 64 18 E: email@example.com
Jan BartSchoberPartner Tax adviser
Jan Bart Schober, tax partner, is a member of the Employment & Benefits practice group.T: +31 20 578 54 51 M: +31 6 22 12 29 93 E: firstname.lastname@example.org
AleidLangevoordSenior associate Tax adviser
Aleid Langevoord, tax adviser, is a member of the Employment Taxes and Employment Law practice group.T: +31 10 224 65 17 E: email@example.com
JelmerKalisvaartSenior associate Attorney at law
Jelmer Kalisvaart, attorney at law, is a member of the Corporate practice group.T: +31 20 578 54 02 M: +31 6 53 57 36 31 E: firstname.lastname@example.org
RinaDrieceSenior associate Tax adviser
Rina Driece, tax adviser, is a member of the Employment & Benefits Team in the Rotterdam office. She specialises in cross-border employment: employment tax, income tax, social insurance, expats, assignment policies, salary splits and in particular the 30%-ruling.T: +31 10 224 64 24 E: email@example.com
GerwinHoeksmaAssociate Tax adviser
Gerwin Hoeksma, tax adviser, is a member of the practice group Payroll Taxes & Employment Law.T: +31 20 578 55 66 M: +31 6 55 78 56 12 E: firstname.lastname@example.org