04 October 2022

Netherlands announces limitations to 30%-facility

On Budget Day, 20 September 2022, the Netherlands Government announced, among others, detailed plans to amend the 30%-facility. The most important change is the introduction of a cap on the salary to which the 30%-facility can be applied. Note that the plans are subject to approval of the House of Representatives and the Senate.

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: 2022-5943