New Spring Memorandum 2022 (Voorjaarsnota2022): 30% ruling limited further from 2024

This year’s Spring Memorandum includes plans to limit the 30% ruling further.

In brief, the 30% ruling is a fiscal facility that allows employees recruited from abroad to be exempted from tax up to 30% of their wages.

Currently, there is no limit to the amount of this tax-free allowance; however, the Dutch government is looking to introduce an income limit of € 216,000 per year as of 2024 .

Please read further in attached document in English

30% ruling Spring Memorandum News