• Type: Publication series
  • Date: 1/11/2013

The Netherlands – Recent Developments Regarding the 30% Ruling 

KPMG Meijburg & Co. in the Netherlands discusses some recent developments concerning the 30% ruling in the Netherlands. Two court cases are pending on the issue of employees close to the Dutch border during more than 16 of the 24 months prior to the start of their Dutch employment or assignment and their eligibility for the 30% ruling. And the other matters concern (i) the applicability of specific conditions for border workers with respect to employees returning to the Netherlands and (ii) the application of the 30% ruling on trailing payments.

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