Effective January 1, 2024, a number of important changes were made to the 30% rule. See article What are the changes to the 30% rule as of 2024? (link). Transitional rights have been created for existing cases.
Capping
Transitional rights were created at the end of 2022 for employees for whom the 30% rule had been applied over the last pay period of 2022. For this group of employees, capping will not occur until Jan. 1, 2026.
30/20/10% rule (austerity)
Transitional rights were created for employees for whom the 30% rule was applied no later than the last payroll period of 2023 (the period ending December 31, 2023). In this regard, the Inland Revenue Knowledge Group is of the opinion that for this transitional rule, it is sufficient that the 30% rule was applied in any period before January 1, 2024. The employee does not have to have held the 30% decision before Dec. 31, 2023.
Abolish partial foreign tax liability (austerity)
Transitional rights have been created for employees for whom the 30% rule was applied in the last pay period of 2023 (the period ending December 31, 2023). For this group of workers, this measure does not take effect until Jan. 1, 2027.
