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01 June 2022

The Netherlands announces cap for 30%-facility

On 20 May 2022, the Netherlands published its ‘Spring Memorandum’ with budget adjustments for the current year and a preview for future years.

Among many other measures, it was announced that the 30%-facility (special tax benefits for certain expatriates) will in future only apply up to a maximum salary (currently no cap applies). Transitional rules will be available for a limited period.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert

Document ID: 2022-5533

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