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Written by:
Stan Evers


The “30 percent ruling” regime and your provisional income tax assessment for 2019

One of the announcements made on the 18th of September last (the third Tuesday in September traditionally heralding the start of the new Parliamentary year in the Netherlands) was that the legislator with effect from 2019 is curtailing the “30 percent ruling” regime for so-called knowledge migrants to five years, thus causing all those having enjoyed the benefits of the scheme for five years (plus) forfeiting the related privileges rights with effect from the new year.

We would advise those of you whom this policy change will affect to check out – now that there is still time to take the necessary action – whether you should see to your provisional income tax assessment being brought into line with the impending retrenchment.

Dutch version: 30% regeling en voorlopige aanslag IB 2019

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