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Written by:
Bas Hollenberg


update 30% changes

Amendments to the 30%-ruilng

The State Secretary of Finance has announced that he will relax the proposed salary cap for the 30%-ruling.

The new salary caps are as follows
• The salary cap of Eur 50,619 will be lowered to Eur 35,000 (excluding 30%-ruling)
• There will be no minimum salary for researchers and scientists employed with subsidised research institutions or educational institutions.

How the Sate Secretary will fund the relaxedd minimum salary is not yet known. The state secretary outlined 5 options:

1. Lowering the 30% percentage to 22.5% after 5 years
2. Lowering the 30% percentage to 27.5% for new rulings
3. Lowering the 30% percentage to 28.5% for all rulings (including those already granted and new)
4. Shortening the maximum grant period form 10 year to 8 years
5. Introducing a maximum 30%-reimbursement of Eur 214,286 (Taxable salary of Eur 500,000)

Of these 5 options the Sate Secretary prefers the option to limit the maximum grant period to 8 years. The above amendments will need to be incorporated into law.

We will keep posting regular updates about this subject on our website

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