Mobility Matters
Dutch government-authorised report on expatriate tax regime raises questions about fate of the 30% ruling
September 2024 | By Ruben Froger and Danique Scheppingen, KPMG Meijburg & Co., The Netherlands
The Netherlands is currently reassessing its policies for expatriates, including the 30% ruling and other tax-related measures, following proposals for adjustments. Recent changes have raised questions about their influence on the country's ability to continue attracting international professionals.
The 30% ruling, which offers tax-free allowances to skilled foreign workers, is under review for possible modifications that might impact its effectiveness and the broader appeal of the Netherlands for global assignments. A report from SEO Economic Research, commissioned by the Ministry of Finance, acknowledges the vital role of this policy in drawing skilled workers and its benefits to tax revenue, yet it cautions that any restrictions of this policy could make the Netherlands less attractive to such talent, potentially impacting the business landscape.
The decisions made by the Dutch government following this review might significantly shape the nation's expatriate tax policy's direction. As these changes are debated, their implications for the Netherlands and its standing in the international community will be closely monitored.
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Dutch government-authorised report on expatriate tax regime raises questions about fate of the 30% ruling
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