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27 October 2018 / article

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.

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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.

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