Dutch 30 percent ruling for expats: The changes as of 2012

21st November 2011, Comments 2 comments

After three rounds of amendments, the changes to the 30 percent ruling are finalised.

The current amendments don't make it "much harsher than the 30 percent ruling valid until 2011," according to financial advisors Finsens

Tax advisor Frank de Bats summarises the main changes to the 30 percent ruling as follows: "Validity term have been brought back to eight years, valid for expats recruited from 'abroad'must live 150 km beyond Dutch borders, applicants must have been out of the Netherlands for 25 years; this was triggered after revealing TV documentary revealed that Dutch citizens in top jobs where benefitting from the 30 percent ruling after being out of the country for less than 25 years.

"Existing rulings are somewhat complicated though..... there is a 5 year check which will be (re-)activated by the tax authorities we believe...," add Finsens.

Click here to read the full report of the changes to the 30 percent ruling by Finsens Financial Advisors.

2 Comments To This Article

  • elena posted:

    on 16th July 2013, 17:19:50 - Reply

    well Bob, don't you realize that Finsens is an office that lives off of giving 30% ruling advice ? sure Dutch get a 30%ruling, but those are only shell ceo's. Ordinary income workers, even phd level skilled don't even get near a 30%. If you do land that 30% ruling - pls let us all know. you will definitely be the first local to get it in the last 100 years :) [Edited by moderator]
  • bob posted:

    on 22nd November 2011, 17:11:50 - Reply

    I dont know how a dutch national could even have a chance for getting the 30 percent ruling.