1.       The ‘scarce specialist skills' condition has been broadened and the introduction of a minimum salary criterion has been proposed. Whether this will be the present Knowledge Migrant salary criteria is not yet clear.

2.       The current rules give cross-border job applicants an unfair advantage over local applicants. Therefore the new proposal suggests asking for a minimum distance of 150 km between place of origin and Dutch border;

3.       The condition of not having stayed nor worked in the Netherlands prior to application of the 30% ruling attracts too many applicants with a Dutch working history. The proposal is to expand the review period of earlier work from 10 to 15 years to 25 years. Earlier work or stay in the Netherlands having ended within that review period is subtracted from the maximum term of 10 years for the 30% ruling;

4.       Dutch University promovendi who apply for their first job are currently excluded from the 30% ruling as they do not fulfil the criterion of having been recruited from abroad.  The new proposal will include such candidates.

The government will release the new rules this autumn, in the 2012 Taxation Plan which means that the new rules will apply as of`1 January 2012. However, the details of the proposed changes are yet to be finalised and published.

Frank de Bats - Tax Lawyer/ Expatica

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