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Published on: 02 november 2018
Type of publication Insight
Related topics

The maximum duration of the 30%-ruling for extraterritorial employees will be reduced from eight to five years, as of January 1st, 2019. To assist you in this transition, Baker Tilly has recorded a webinar for employers, to explain and discuss the consequences of the change.


The webinar focusses on the employer’s legal position, fiscal and administrative consequences and processing, and possible ways to mitigate the consequences for both employer and employee. If you have any further questions regarding of the webinar and the proposed legislation, please contact us.

Additional transitional law for certain cases was presented on October 26th. We note that the transitional law does not offer a concession for all existing cases. More information is available here.

As the transitional law was proposed after the webinar was recorded, it was not mentioned in the webinar. We have therefore discussed the proposed transitional law in a separate webinar.

If you have any further questions regarding the proposed legislation or transitional law, please contact us.

This content was published more than six months ago. Because legislation and regulation is constantly evolving, we recommend that you contact your Baker Tilly consultant to find out whether this information is still current and has consequences (or offers opportunities) for your situation. Your consultant will be happy to discuss the latest state of affairs with you.