From a 30%-ruling to a 27%-ruling: relaxation or restriction?
On Budget Day 2024, the Dutch government announced that the gradual scaling back of the 30%-ruling to a 10%-ruling would be reversed. Instead, a 27%-ruling would be introduced, and the government announced that the salary norms would be increased exceeding the standard indexation. Until recently, the concrete plans were unclear. On 28 October last, the Dutch government sent the second amendment to the 2025 Tax Plan bill to the House of Representatives, in which the plans regarding the 30%-ruling are outlined. In this newsletter, we will elaborate on the details of the changes to the 30%-ruling and discuss the potential implications for you as an employer or employee. Keep reading via Loyens & Loeff website
