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:

  1. Applications with an end date in 2019 or 2020 will keep the already-agreed end date.
  2. Applications with an end in 2021, 2022 or 2023 will now end on the 31st of December of 2020.
  3. Applications with an end date in 2024 or later will keep the end date minus 3 years.

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