On October 19, 2023, an amendment to abolish the 30% ruling (expat scheme) was submitted in the House of Representatives. In this amendment it was proposed to recover and phasing-out the income support for new expats as of January 1, 2024. The House of Representatives has not agreed to this proposal to abolish the 30% ruling.

Alternatively, another amendment to this subject was submitted on October 23, 2023 to the House of Representatives (no. 36418-45), in which the reduction of the 30% scheme for expats was opted. This amendment has been replaced by the latest amendment (House of Representatives no. 36418-63) on October 25, 2025. According to this amandment the benefit realized from the amended on the 30% scheme should lead to reduction of the interest on student loans from the unlucky generation.

The latest amendment stipulates that as of January 1, 2024, the lump sum amount that can be considered as reimbursement of costs and benefits in kind for a stay outside the country of origin (the 30% ruling) for incoming employees:

  • for a maximum of the first 20 months, this can be set at a maximum of 30% of the taxable salary,
  • for a maximum of the following 20 months at a maximum of 20% of that salary, and
  • for a maximum of the following 20 months, up to a maximum of 10% of that salary.

After 60 months, the maximum term of a decision regarding the 30% ruling has expired. For a decision with a term shorter than 60 months, the same percentages and periods apply, whereby the right to apply the 30% scheme ends when the term of the decision with regard to the 30% scheme has expired.

A transitional arrangement applies to employees who received compensation in the last period of 2023 for which these employees were in possession of a 30% decision. Existing employees with a 30% ruling and foreign employees who start before December 31, 2023 will not have to deal with the phasing out of the 30% ruling.

Omzigt's proposal was adopted by the House of Representatives. The Senate must first approve this bill to reduce the 30% ruling before the change can take effect.

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