Shorter term of the 30% ruling
The proposal is to shorten the 30% ruling from eight to five years. This will also apply to decisions already issued. There is a transitional arrangement in the proposal. For decisions already issued, the following will apply:
– end date of decision in 2019 or 2020 -> the decision will not be shortened
– end date of decision in 2021, 2022 or 2023 -> the decision is valid until 31 December 2020.
– end date of decision in 2024 and later -> the duration of the decision will be shortened by three years.
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Published on: November 27, 2018