Decision Supreme Court 30% tax rule

On March 4 the Supreme Court has decided that the 150-km radius criterion is in accordance with EU law, and is not discriminatory or an impediment of the free movement of workers.

It is now definite that only employees who resided outside the 150 km radius of the Dutch border for at least 16 months of the 24 months prior to the first day of employment in the Netherlands are eligible for the 30% tax rule.

Employees who have submitted a pro forma application have been notified personally.

 

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