Transition period
In recent years, the Dutch government has reduced the maximum duration of the 30 percent ruling from 10 years to 8, and now to 5 years. This last change came in on 1 January 2019. Following protests, the government provided a transition period for people who had previously been granted 30% rulings of more than five years .
- New rulings granted will be a maximum of 5 years
- There is no change to a ruling with an end date in 2020
- People previously granted 8 year rulings due to end in 2021, 2022 or 2023 will lose these years. Their rulings will end on 1 January 2021.
- For 30% ruling holders who arrived before 1 January 2012 and have a 10 year ruling, their exemption ends (early) on 1 January 2021.