Dutch 30% tax ruling: from 8 to 5 years – update
In our Newsflash of 24 April 2018 we already referred to the announcement of the Dutch government that it will reduce the maximum duration of the 30% ruling, notably from 8 to 5 years. It is anticipated that this reduced application will be applicable as of January 2019 for both new and existing employment situations
Dutch 30% tax ruling: from 8 to 5 years
The Dutch 30% ruling is often referred to as a beneficial tax regime, subject to a set of conditions, for employees who are hired abroad (i.e. transferred from abroad or recruited from abroad) to work in The Netherlands. An important condition is that the employee must hot have lived within 150 kilometres of the Dutch border
30% ruling and 150 km rule: no systematic overcompensation according to Dutch Supreme Court
According to the Dutch Supreme Court, the 150 kilometre criterion under the 30% ruling for employees hired from abroad (expats) is EU proof. The limits of the ruling (the ‘30% of the taxable base’ and the ‘150 kilometre distance from the Dutch border’) were set in such a way that the 30% ruling does not
Update – Netherlands – Case law on the 150 km criterion of the 30% regime
As mentioned in our headline of 27 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The ECJ was of the opinion that the 150 km criterion – in itself – does not
NETHERLANDS – Preliminary ruling on the 150 km criterion of the 30% regime
On 24 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The 150 km criterion applies to the 30% regime since 1 January 2012. Employees residing at a distance of less than 150
“Action against changes to the Dutch 30% ruling”
“Action against changes to the Dutch 30% ruling” In our Headline of 20 September 2011, we informed you of the changes to the Dutch 30% ruling. On 1 January 2012, the 30% ruling ceases to be available to employees who’ve not lived outside a 150 km radius from the Dutch border for more than 2/3
