The Cabinet has recently decided that there will be transitional rules for the shortening of the term of the 30%-ruling. The transitional rules are part of a package of new measures to strengthen the Dutch business climate.
Transition rights with an early end date in 2019 or 2020
With effect from 2019, the 30%-ruling will only apply for a maximum of five years instead of eight years. This reduction of the term would apply to everyone, including existing users of the 30%-ruling. However, the cancellation of the abolition of the dividend withholding tax gives a budget for the Cabinet to create transitional rules for the employees for whom the 30%-ruling would end in 2019 or 2020 due to the shortening of the term.
Bill of amendment expected on 26 October
The Cabinet would like to include any parliamentary questions about the new measures to strengthen the business climate in the legislative consultation on 5 November. That is why the ministers are striving to offer the bill of amendment, in which the transitional rules for the 30%-ruling are worked out, to Dutch parliament on 26 October.