In our headline of 9 September 2011, we informed you on the proposed amendments to the 30% ruling. You will find hereafter more detail about this on the basis of the Dutch 2012 Budget Plan by means of the newsletter from our Dutch colleagues.

We specifically point out the impact of the transitional rules for employees, especially for employees to whom the 30% ruling will not yet apply on 1 January 2012 for a period of five years and who lived in the 150 km Dutch border radius prior to taking up employment in the Netherlands. They would no longer be entitled to the 30% ruling as of the sixth year. Employees who have already passed the 5 year period prior to January 1, 2012 are not affected at all

Fortunately, there is also some good news. The new reduction rules (extension to 25 years look back) are not imposed on 30% rulings granted prior to January 1, 2012. This is good news for people who have been present in The Netherlands in the past amongst which also Dutch nationals who currently have the benefit of the 30% ruling.

We will keep you updated of any further developments in this respect.

link: Map where the indicative 150 km border radius is shown

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