A lot has changed regarding the 30% ruling. To find out how the ruling works for your personal situation after the changes made this year, read this article.

Current status of changes

The proposal from the Dutch government to have the 30% ruling benefit reduced from 8 to 5 years is effective per January 1, 2019.

Important: The Dutch Government has agreed to implement a transition period for the years of 2019 & 2020. This means that individuals that would have been impacted by the change in the years 2019 & 2020 will no longer be affected.

How will the change affect me?

Associates with an Original 30 % Ruling End-Date in 2019 or 2020:

  • Originally Associates in this category where set to lose the ruling on 31 December 2018 as a result of the change in duration from 8 to 5 years.

Associates in this category will now be provided a transition arrangement.
Your original 30 % Ruling end-date will remain in place and expire at the originally communicated date.


Associates with an Original 30 % Ruling End-Date in 2021:

  • Originally Associates in this category where set to lose the ruling on 31 December 2018 as a result of the change in duration from 8 to 5 years.

Associates in this category will now be provided a transition arrangement during 2019 & 2020. The result of this is that you will continue to receive the 30% Ruling benefit during the years of 2019 & 2020. This means that your new 30% Ruling end-date will now be 31 December 2020.


Associates with an Original 30 % Ruling End-Date During or After 2022:

  • Associates in this category are set to have the 30 % Ruling duration reduced from 8 to 5 years.

Associates in this category will still see the duration of their 30% Ruling reduced from 8 to 5 years.
For example: if your original 30% Ruling end-date was 1 July 2025 your new 30% Ruling end-date would now be 1 July 2022.

How to prepare for the changes in the 30% ruling?

We recommend that you seek professional financial advice and incorporate this change into your personal future financial planning. Feel free to contact us for financial advice.