{"id":2859,"date":"2024-11-06T10:09:13","date_gmt":"2024-11-06T09:09:13","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2859"},"modified":"2025-08-25T09:56:30","modified_gmt":"2025-08-25T09:56:30","slug":"update-on-the-30-expatriate-ruling-the-current-proposed-changes","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=update-on-the-30-expatriate-ruling-the-current-proposed-changes","title":{"rendered":"Update on the 30% expatriate ruling &#8211; the current proposed changes"},"content":{"rendered":"<p style=\"font-weight: 400;\">Please note: the legislation explained below is not yet enacted in law and is still pending.<\/p>\n<p style=\"font-weight: 400;\"><strong>Summary<\/strong><\/p>\n<p style=\"font-weight: 400;\">The so-called 30-20-10 % adjustment to the ruling will be revoked as per 1 January 2025. Instead, the 30% ruling will be decreased to a 27% ruling, and the salary norms will become higher as of 1 January 2027.<br \/>\nThere is specific transitional legislation to be considered in the future.<\/p>\n<ol style=\"font-weight: 400;\">\n<li><strong>From 30% to 27% ruling (maximum tax-free allowance)<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><u>This change will take effect on January 1, 2027:<\/u><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Up to 30% tax free allowance will remain in effect for 2025 and 2026.<\/li>\n<li>As of 2027: there will be a distinction between employees who utilized the 30% ruling before January 1, 2024, and those\u00a0<em>as of 1 January 2024<\/em>.<\/li>\n<\/ul>\n<ol style=\"font-weight: 400;\">\n<li><strong>Increased Salary Norm<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><u>New salary norms will also come into effect on January 1, 2027<\/u>.<\/p>\n<p style=\"font-weight: 400;\">This adjustment will apply to employees starting to use the 30% ruling from\u00a0<em>January 1, 2025<\/em>.<\/p>\n<p style=\"font-weight: 400;\"><strong>Overview of Employee Groups from January 1, 2027<\/strong><\/p>\n<p style=\"font-weight: 400;\">By this date, we will have three distinct groups of employees in view of the transitional legislation<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Start date using the 30% ruling<\/strong><\/td>\n<td style=\"padding-left: 40px;\"><strong>\u00a0 2025 and 2026<\/strong><\/td>\n<td style=\"padding-left: 40px;\"><strong>\u00a0 \u00a0 \u00a0From 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>By December 31, 2023<\/strong><\/td>\n<td style=\"padding-left: 40px;\">\u00a0 30% and current indexed salary norm<\/td>\n<td style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a030% and current indexed salary norm<\/td>\n<\/tr>\n<tr>\n<td><strong>In 2024<\/strong><\/td>\n<td style=\"padding-left: 40px;\">\u00a0 30% and current indexed salary norm<\/td>\n<td style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a027% and current indexed salary norm<\/td>\n<\/tr>\n<tr>\n<td><strong>From January 1, 2025<\/strong><\/td>\n<td style=\"padding-left: 40px;\">\u00a0 30% and current indexed salary norm<\/td>\n<td style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a027% and new indexed salary norm<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>Salary Norms from January 1, 2027, onwards<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>General Norm: Increases from \u20ac46,107 to \u20ac50,436 (2024).<\/li>\n<li>Under 30 with a master\u2019s degree: Increases from \u20ac35,048 to \u20ac38,338 (2024)<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Please note that these amounts will be indexed annually, meaning they are likely to increase further due to adjustments.<br \/>\nAs a reminder, the fiscal wage after applying the ruling (27% or 30% tax free allowance) must exceed these salary norms.<\/p>\n<p style=\"font-weight: 400;\"><strong>Cap on the application of tax-free allowance on this ruling<\/strong><\/p>\n<p>A further reminder on this topic. There is salary cap to consider when applying the tax-free allowance in the payroll:<br \/>\nMaximum salary base for the 30% ruling: EUR 233,000 \u00a0(2024)\/max tax-free allowance: EUR 69,900 en in 2025: EUR 246,000 (maximum tax free allowance: EUR 73,800)<\/p>\n<p style=\"font-weight: 400;\">Transitional period:<\/p>\n<p style=\"font-weight: 400;\">However, a transitional arrangement applies, on the basis of which this limitation to the 30% facility only takes effect as from 1 January 2026, for employees on whose wages the 30% facility was already lawfully applied in the final salary period of 2022.<\/p>\n<p style=\"font-weight: 400;\"><strong>Repeal partial non resident taxpayer status as per 1 January 2025<\/strong><\/p>\n<p style=\"font-weight: 400;\">Currently, employees in The Netherlands who have been granted the 30% facility, can opt for the so-called partial non-resident taxpayer status. This status enables the employees (and their fiscal partners) to be treated as non-resident taxpayers, for the purposes of Box 2 (income from a substantial interest) and Box 3 (income from savings and investments), even if they reside in The Netherlands. Based on legislation enacted in 2024, as of 1 January 2025, this status will be repealed. This change is not revoked by new legislation. Employees who have a valid 30% facility grant and have applied the 30% facility during the final wage period of 2023 (i.e. normally December 2023), may retain the partial non-resident taxpayer status until 1 January 2027.<\/p>\n<p style=\"font-weight: 400;\"><strong>Conclusion<\/strong><br \/>\nEmployers need to make sure that the employees are aware of the changes as this may impact their net salary.<br \/>\nEmployers using a net salary agreement should be aware about the impact on the total salary costs.<\/p>\n<p style=\"font-weight: 400;\">If you have any questions or need further clarification, feel free to reach out!<\/p>\n<p style=\"font-weight: 400;\">Source:\u00a0<a href=\"https:\/\/open.overheid.nl\/documenten\/3d94e595-4a42-4775-9430-f0b01e94fb8f\/file\">Ramingstoelichting 30_ regeling 2e NvW BP25.pdf<\/a>\u00a0and<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/open.overheid.nl\/documenten\/159861f9-bdb8-4b7e-90f6-f08b70ca106d\/file\">Tweede NvW BP25 .pdf<\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2024\/11\/image001-1.png\"><img decoding=\"async\" class=\"alignnone size-thumbnail wp-image-2858\" src=\"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2024\/11\/image001-1-150x150.png\" alt=\"\" width=\"150\" height=\"150\" \/><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":12},"class_list":["post-2859","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Update on the 30% expatriate ruling - the current proposed changes - Witscraft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=update-on-the-30-expatriate-ruling-the-current-proposed-changes\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Update on the 30% expatriate ruling - the current proposed changes - Witscraft\" \/>\n<meta property=\"og:description\" content=\"Please note: the legislation explained below is not yet enacted in law and is still pending. Summary The so-called 30-20-10 % adjustment to the ruling will be revoked as per 1 January 2025. 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