Following from the most recent comments of the Secretary of State of the Finance department (July 9th 2018) Cabinet is going to remain with their plans to reduce the application term of the 30% ruling to a five year application period also for existing pre-2019 rulings.
Till the year 2012 the maximum application term was still 10 years, as of 2012 this was reduced till 8 years and as of 2019 the application term is shortened till 5 years.
These new plans further state that rulings granted till 2019 will also be reduced with three years and hence the initial application term will not be respected. Scroll down for a link to the official document.
However still Dutch Parliament has to decide later this year. Based upon the changes of the year 2012, in which prior application terms were retained, the applicable terms valid before the year 2019 will hopefully still be respected. However this would have to follow from a Political amendment, so let yourself be heard in The Hague!
Please contact us for further information on the 30%-ruling. We advise and prepare requests for application of the 30% ruling and we are also specialised in complex cases which HR departments or even big four firms are not equipped to handle.
Please be sure to also read the following related articles which may well lead to a tax benefit:
- Be taxed on the actual interest instead the high deemed interest;
- Be sure to file a migration tax return over the year when entering and leaving The Netherlands;
- Possible tax refund when your taxable income fluctuates over a consecutive period of three years;
- Please be aware of filing deadlines and accrued interest in case of late filing of your income tax return.
The new 30%-ruling plans, the above mentioned comments & full evaluation document (in Dutch): inetsreactie_op_de_evaluatie_van_de_30%-regeling_voor_ingekomen_werknemers_(Kamerstuk_34785-83) kabinetsreactie-evaluatie-30-regeling