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.
Hans van 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 protected]