Check End Date of 30% Rulings that was Issued Before 1 January 2019!

Starting from January 1, 2019, the 30% ruling period has been reduced from eight to five years. There is a transitional arrangement for employees who have already been entitled to 30% ruling before that date. We strongly recommend that these employees check this, set the end date according to the following schedule, and enter the new date in payroll administration.

End date on 30% ruling issued before 1 January 2019

New end date

2019 or 2020

Equal to the end date on the original 30% ruling notification

2021, 2022 or 2023

December 31, 2020

2024 or later

The end date on the 30% ruling notification minus three years

This means that the 30% ruling can be terminated from January 1, 2021. This will affect the net income and change the partial tax position of non-residents. Tax advice is desirable.

The transitional rule does not apply to employees whose 30% ruling start date is after January 1, 2019.

Want to know more, Read here about our Tax Services

Global HR & Mobility Market Updates

COVID-19 Pandemic, Knowledge-Related Economic Activities and European Stock Trading – The Latest News

– Greece Allows Input VAT Deduction for Vaccines and Drives Cash Advance Measures
– Argentina Implements Incentive Regime for Knowledge-Related Economic Activities
– London lost a chunk of European stock trading

Read More

30% Ruling – Salary Criteria in 2021

The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.

Read More

The 2021 salary thresholds for Highly Skilled Migrants (HSM)

The 2021 salary thresholds for Highly Skilled Migrants (HSM), recent graduates and Blue Card holders in the Netherlands have been announced.

Read More

We offer innovative, smart & sustainable solutions for any global mobility challenge, at transparent (value) pricing.

Browse our website and our portfolio of services,
see why EMG is your global mobility partner of choice.

Looking forward to providing a moving experience,
Nino Nelissen – Founder of EMG