Netherlands / June 9, 2022
30% ruling possibly overturned in 2023 or 2024
In the context of assignments from one country to another, tax
differences are a big factor in determining the remuneration and
costs of an assignment.
In the Netherlands, the maximum tax rate on earned income is
52%. This makes the Netherlands one of the more expensive countries
in terms of taxation. However, a 30% ruling can currently still be
obtained for posted workers. This means that if the expatriate
fulfills the conditions for this, 30% of the remuneration can be
considered tax-free. This reduces the tax burden considerably.
The Dutch Ministry of Finance has now announced that the current
regulation will probably be overturned in either 2023 or 2024 and
that the 30% ruling will only apply to earned income above the
maximum earned income of government employees (in 2022: EUR
216,000). Furthermore, however, there should be a transitional
solution for persons who have applied the 30%
