Taken over from: Protected content
The proposed changes to the 30% ruling have been adjusted and agreed by the House of Representatives (Tweede Kamer) and now need to be approved by the Senate of the Netherlands (Eerste Kamer).?? If so, the following amendments / restrictions will become effective from Protected content .
Maximum period of 8 years
The maximum grant period will be 8 years instead of 10. However, those granted before January Protected content not be affected by this change.
Minimum taxable salary
The minimum salary to qualify for the 30% ruling will now be 35.000 euros (50.000 euros including the ruling).
?Note that employees still have to prove that their skills and expertise are scarce or absent (relevant work experience, level of education etc.) on the Dutch labour market.
??Also, scientists and researchers employed by subsidised research / educational institutions do not have to fulfil the minimum salary condition.
Under the new rules, "incoming employees" are those who have lived at least 2/3 of the last 24 months further than Protected content from the Dutch borders prior to commencing employment.
?Applicants must provide proof / evidence but the exact procedure is still unclear.
The reference period of earlier residence in the Netherlands will be extended to 25 years and will be rounded up (monthly basis).
??For example, if one stayed in the Netherlands for two weeks in April (i.e. one month) and two weeks in July (i.e. one month), the total period will be two months instead of four weeks.