Vanoers.comNewsLimitation of the 30% ruling

Limitation of the 30% ruling 

As of 1 January 2024, the 30% ruling for incoming employees will be limited to what is known as the ‘Balkenende standard’ (remuneration standard for senior civil servants, currently € 216.000 and for 2023 € 223.000).

Transitional arrangement

The 30% allowance will then be capped if the tax base is higher than this amount. A transitional arrangement is hereby established for incoming employees for whom the 30% ruling is applied in 2022. For them, the capping will only apply as of 1 January 2026. For employees starting in 2023 no transitional arrangement will take place.

For newly incoming employees with an annual salary of more than € 216.000, it may be attractive to have the employment started by December 2022 at the latest. The transitional arrangement can then be used for a further two years.

If you have any questions about any of these changes, please contact us. We will be happy to advise you.

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stefan lucas
Stefan Lucas

Van Oers International
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stefan lucas
Stefan Lucas | Tax advisor
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