Netherlands announces limitations to 30% facility

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EY Global

4 Oct 2022 PDF
Subject Tax Alert
Categories Mobility Tax
Jurisdictions Netherlands

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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