Yvonne Bakker

Major changes to the 30% tax ruling in the Netherlands starting 2024: gradual decrease of tax benefit.

As of 1 January 2022, companies that qualify as a withholding agent for Dutch wage tax and so-called collective administering organisations are obliged to notify the Dutch tax authorities of payments made to per­sons who are not on the payroll

The 30% ruling is a specific tax regime for foreign employees who meet certain criteria and who are temporarily assigned to, or hired from abroad by an employer in the Netherlands.