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Limitations 30% ruling

Additional Restrictions to the Dutch Expat Tax Ruling (30% Ruling)

🇳🇱 Update on Dutch Expat Tax Ruling 🇳🇱

Effective January 1, 2024, significant changes are underway for the Netherlands' 30% ruling, impacting expatriates' taxable incomes. Now, individuals earning up to EUR 233,000 annually fall within the scope of this ruling.

📜 Amendment Details:

  • First 20 months: 30% of taxable income
  • Next 20 months: 20% of taxable income
  • Subsequent 20 months: 10% of taxable income

🔄 Transitional arrangements are in place for those who applied for the 30% ruling in December 2023.

🚨 Concerns and Implications:There's growing concern over the hasty adoption of this amendment. Critics fear its adverse effects on Dutch businesses' ability to attract skilled employees. This move also runs counter to recent studies on factors influencing companies' decisions to leave the Netherlands.

📌 Additional Proposal:Another amendment suggests phasing out the option for partial non-resident status, with a transition period extending until 2026.

Stay informed! #DutchExpatRuling #30PctRuling #HR #Compensation

📝 Disclaimer: The above serves as general information and not professional tax advice.

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