The reduction applies to current and new 30% rulings. However, for current rulings, i.e. rulings granted before 1 January 2019, there is transitional law for a period of 2 years. The transitional law results in the following for rulings granted before 1 January 2019:
|End date on ruling in year:||New end date of ruling|
|2019 or 2020||End date as stated on ruling (no changes)|
|2021, 2022 or 2023||31 December 2020|
|2024 or later||End date as stated on ruling minus 3 years|
- Employers need to check whether they should stop applying the 30% ruling sooner than expected for their employees and adjust wage tax withholdings/payments accordingly;
- Employees need to check if their 30% ruling will have a new end date and act accordingly to prevent unpleasant financial surprises;
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