In our newsflash of November 6, 2023 reference is made to the transitional grandfathering rules of the 30% facility meaning the transitional periods in which the “old” advantageous 30% ruling may still be applied.
Recently, the Dutch tax authorities confirmed that these transitional periods may also be applied in case the 30% tax-free reimbursement was applied in the relevant wage tax period, even if this was effectuated retroactively via an adjusted wage tax return after year-end.
The relevant wage tax periods in which the 30% ruling are applied via adjusted wage tax returns after year-end are:
-The last wage tax period of 2022 for the application of the transitional rules related to the maximum WNT salary cap;
-The last wage tax period of 2023 for the application of the transitional rules related to both the graduated scheme from 30% to 10% and the abolition of the “partial foreign tax liability “ in box 2 and box 3.
The above implies that for these scenarios the “old” advantageous 30% ruling may be applied retroactively (via adjusted wage tax returns after year-end) for the following situations:
-For the cap of the 30% ruling to the capped WNT norm up to January 1, 2026 ( instead of January 1, 2024);
-For the entitlement to a tax-free reimbursement of ET costs of 30% for the entire term of the 30% ruling (in stead of the cap to 10% during the term of the 30% ruling);
-For the entitlement to the partial foreign tax liability status in box 2 and box 3 up to January 1, 2027 (instead of January 1, 2025).
The transitional periods will only end when the 30% ruling is interrupted.
Many changes, positions and news items about the 30% ruling in a short time, so we can understand that you want to know more or have additional questions. We are ready for any consult for you at all time!