TAG Tax

The Dutch Government plans to pull back on substantial cuttings to the so called 30% ruling. The 30% ruling is a tax benefit that enables Dutch employers to give highly skilled migrant employees 30% of their salary tax-free for up to five years. On 19 December 2023 the Dutch Senate however have accepted an amendment to the 30% ruling which will move the ruling to a sliding scale from 30% to 10% over five years. Due to concerns about the negative economic consequences of this amendment, the new cabinet, rather than introducing a sliding scale, is aiming at the cutting the 30% figure to “just” 27% and not to be cut further. On the 17th of September (Budget Day, or as we call it ‘Prinsjesdag’), we will hopefully find out more.