The Dutch government has implemented changes on the 30% ruling facility
The already announced changes on the 30% ruling facility took place on the 1st of January 2019. The maximum duration of all new applications is of 5 years. The government also introduced a transition plan, which separates applications by its end date:
- Applications with an end date in 2019 or 2020 will keep the already-agreed end date.
- Applications with an end in 2021, 2022 or 2023 will now end on the 31st of December of 2020.
- Applications with an end date in 2024 or later will keep the end date minus 3 years.
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