The tax system changes every year! And as you’ve probably heard, there are going to be some tax changes for 2024 as well. Some rates are going down, others are going up. Rates are changing in all three boxes, but the biggest change is in Box 2.
The Dutch government plans to put a salary cap on the 30% ruling of €216,000 per year. The Spring Statement 2022 provides an overview of the current budget year and a preview of the plans for 2023.
When the 30% ruling expires, you no longer have a tax-free allowance, and you have to declare your worldwide income. View what changes in the tax return here.