[Netherlands] Pending vote on 30% preferential tax treatment rule

Employers in the Netherlands should be aware that the 30 per cent preferential tax treatment provided to eligible highly skilled foreign workers is expected to be restricted from January 1, 2024, Fragomen reports.

The Dutch upper house of parliament is set to vote on the issue on December 19, 2023 (the lower house approved the legislation in October). 

Transitional arrangements will reportedly apply to employees who already received compensation in the last period of 2023 for which these employees had a 30 per cent ruling decision. Employers are advised to note this fact.

Further details of the transitional arrangement have yet to be confirmed.

Source: Fragomen

Employers in the Netherlands should be aware that the 30 per cent preferential tax treatment provided to eligible highly skilled foreign workers is expected to be restricted from January 1, 2024, Fragomen reports.

The Dutch upper house of parliament is set to vote on the issue on December 19, 2023 (the lower house approved the legislation in October). 

Transitional arrangements will reportedly apply to employees who already received compensation in the last period of 2023 for which these employees had a 30 per cent ruling decision. Employers are advised to note this fact.

Further details of the transitional arrangement have yet to be confirmed.

Source: Fragomen