Important News On The 30%-ruling

On 29 September 2015, the Advocate General to the Dutch Supreme Court delivered opinions about the 30%-ruling in four ongoing proceedings:

1. 150-km limit (Sopora case)
2. Reduction rule (Dutch nationals)
3. Application of 30%-ruling in the compensation scheme for cross-border employees Belgium
4. Three-month requirement when changing employer

On 14 August 2015, the District Court of Zeeland-West-Brabant issued a ruling in proceedings on whether, following the termination of employment, the 30%-ruling applies to salary paid during a "garden leave" period.

1. 150-km limit (Sopora case)

Following the judgment of the European Court of Justice last February in the proceedings on the 150-km requirement ( see L&A E-flash no 143), the case returned to the Dutch Supreme Court. In his opinion dated 29 September 2015, the Advocate General recommended the Supreme Court to rule against the person concerned. The Advocate General concludes that, although certain groups of