Changes to the 30%-ruling 

 

In this video the highlights of the changes to the 30% ruling effective as of 1 January 2012, are presesented. What are the most important changes?

  • the specific expertise test will be based on a salary threshold;
  • scarcity on the labor market is no longer of importance;
  • border workers no longer qualify for the ruling;
    and
  • the term of the ruling has been shortened to 8 years. 

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