Transition period for 30% ruling measures

Good news for the people with a 30% ruling who would see their ruling stop in 2019 or 2020 because of the shortening of the maximum period of the ruling from 8 to 5 years. The Dutch government has decided to implement a transition period for 30% ruling measures after all. This means that if you had the 30% ruling for five years in 2019 or 2020, you will still be eligible for maximally 2 years.

The actual measure will stay in place, so all 30% rulings that were issued after 2014 will still have a duration of maximally five years. This is despite of the original decision letter by the Dutch tax authorities of 8 years. If you are not yet using the 30% ruling facility, please check out our 30% ruling service for our assistance.


The Dutch government intended to abolish the tax on dividend in order to be more attractive for international headquarters to choose the Netherlands as their residence. More concrete, they wanted to keep Shell, Akzo Nobel and get Unilever in the Netherlands. Despite of the intended measure, Unilever decided to keep the original headquarters; one in London and one in Rotterdam. The support for this measure, that was already minimal, disappeared soon after Unilever decided to keep their two headquarters. The money that will be saved, because the tax on dividend will continue to be levied, will be spent on the decrease of the tax burden for companies and on the transition period for the 30% ruling.

Interested in more information on the 30% ruling and it’s conditions? More detailed information on the website of the Belastingdienst.




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