United Tax Network – The smarter choice

United Tax Network – The Smarter Choice

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The Netherlands Expatriate employees in the Netherlands? Be aware of the new and transitional rules for the 30% expat ruling.

As of January 1, 2019 the duration of the 30% ruling will be reduced to a maximum period of 60 months. For existing 30% rulings there is a transitional rule that should be implemented in the Dutch payroll as follows: 

End date of existing 30% ruling      

         30% applies up to

2019 or 2020

   the date mentioned on the 30% ruling

2021, 2022 or 2023     

December 31, 2020

2024 or at a later date 

the date mentioned on the 30% ruling minus 36 months

As mentioned above, the maximum period of 30% rulings granted as of January 1, 2019 shall be 60 months.



The Dutch tax authorities will not issue individual notifications to employers or their expats. Employers should be aware of the new end dates and to implement these in the Dutch payroll to avoid additional tax costs and any issues with their expatriates employees.