In the plans of the newly established Government a revision of the 30%-ruling legislation is taken up. The good news is that the 30%-ruling is not abolished as the ruling has been subject of recent political discussions of possible abolishment. However the application term of the ruling is planned to be reduced further.
Till the year 2012 the maximum application term was still 10 years, as of 2012 this was reduced till 8 years and as of 2019 the application term is shortened till 5 years. It is not clear yet if current rulings, or rulings granted till 2019 will keep their application terms of 10 / 8 years (depending on when the ruling was granted) or whether all rulings will be put on a maximum period of 5 years as of the year 2019 after of course reducing the period during which the ruling was already granted. Based upon the changes of the year 2012, in which prior application terms were retained, the applicable terms valid before the year 2019 will be respected.
Please contact us for further information on the 30%-ruling. We advise and prepare requests for application of the ruling and we are also specialised in complex cases which HR departments or even big four firms are not equipped to handle.