The court ruled that one of the conditions of the 30% ruling is that there must be no more than three months between the end of employment with the old employer and the conclusion of the employment contract with the new employer.
Proposal is that as of 2024, the 30% ruling will be limited to a salary of a maximum of the Balkenende norm. In 2022 this was € 216,000.
The non-application of the 30% ruling by the employer to an employee’s salary is a matter of employment law matter and can’t be dealt with by the tax courts.
Changes to the 30% ruling as of 2019 As you may have heard, the duration of the 30% ruling has been reduced as of January 2019. This also counts for those who have already been granted the 30% ruling before 2019. Below you can see what has changed and what this means for you. Your…