30% ruling becomes 27% ruling – higher salary requirements
The 30% ruling will be reduced to a 27% ruling as of 1 Jnauary 2027. Also the required salary will increase.
From 30% ruling to 27% ruling – review expat ruling
Tax Plan 2025 mentions that the 30% ruling is changed to a 27% ruling but without further reduction of the percentage.
The 30% ruling in 2024 – what has changed?
As of 1 January 2024, the 30% ruling changed in several areas
New developments regarding the 30% ruling
New proposed changes to the 30% ruling: lower tax free allowance and taxation of assets
Court: the 30% ruling can not be continued if the period between end of employment and new employment contract is more than three months
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.
Maximum salary proposed for the 30% ruling
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.
What happens if an employer does not apply the 30% ruling in the payroll?
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 2019 – maximum term reduced
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…