30% ruling streamlined

State Secretary Weekers takes a scalpel to the 30%-ruling

Secretary of Finance Weekers has made known to the House what his plans are for adjustments to the 30%-ruling. A salary norm will be introduced for the condition that an incoming worker must have “specific expertise”. Also the discount ruling will be expanded.

The test period for the discount ruling will be extended to 25 years, with periods of previous residence or employment in the Netherlands deducted from the term. This adjustment affects all workers, including almost all Dutch citizens who have been away from the Netherlands for more than 10 years and who will no longer be entitled to the 30%-ruing upon returning to the Netherlands.

A third measure ensures that workers from just outside the Dutch border (within a distance of 15 km) no longer qualify for the 30%-ruling.

Finally the bottleneck in the business world will be overcome by opening the ruling to young PhD candidates from abroad who studied in the Netherlands. For this group of workers a lower salary norm will be set than for other workers.

Weekers: 'Through these modifications, the schemes will be more targeted and in line with their original purpose. The changes will therefore benefit the Dutch business climate. In the Tax Plan 2012 the package measures will be developed further and the budgetary implications made clear.'