The state secretary of Finance has proposed a transition arrangement for the 30%-ruling in his amendment bill.
The arrangement would apply to persons whose 30%-ruling would end between January 2019 and December 2020 under the initially proposed shortening of the 30%-ruling.
The transition arrangement would make it possible to apply the ruling to these persons until December 2020, provided they would still be entitled to it under the current legislation.
Under this arrangement, the plans for continuation of reimbursement of international school fees for those losing the 30%-ruling would be obsolete and cancelled.
Update 23 April 2019
Person whose 30%-ruling was valid until 2019 or 2020, are allowed to keep the ruling until that original end date.
Rulings valid until 2021 – 2023 (initially granted for 8 or 10 years), will end on 1 January 2021.
Rulings initially valid until 2024 or later will be shortened by 3 years.
As well as the shortening of the 30%-ruling validity, the government has also shortened the possibility of reimbursing extraterritorial costs from 8 to 5 years.