Changes to the 30% reimbursement scheme: As of January 1, 2024, various changes have been implemented in the 30% reimbursement scheme, the tax facility for incoming employees/expats.

Increase in salary standards as of January 1, 2024

In order to be able to apply the 30% scheme to employees who come from abroad recruited, the employee must work together with the employer on various conditions meet. The salary standard is an important condition. The fiscal taxable wages of employees (not gross wages) must be higher than this salary standard. The salary standard will be increased from € 41,954 as of January 1, 2024 to €46,107 per year. For employees who are younger than 30 years old and have a Have obtained a Dutch master's degree or a comparable foreign title, a lower salary standard applies. The lower salary standard has been increased as of January 1, 2024 from €31,891 to €35,048 per year. It is important that the salary standard is met is met to ensure that the employee does not lose the 30% scheme

(possibly retroactively).

Reduction of the term

The 30% scheme had a maximum term of 60 years up to and including December 2023.

months. During these 60 months the reimbursement is a maximum of 30%. The austerity measures mean that from 1 January 2024 a maximum of the first 20 months the reimbursement is a maximum of 30%, then a maximum of 20 months compensation is a maximum of 20% and then a maximum of 20 months compensation amounts to a maximum of 10%. For employees who already use the 30% scheme in December 2023, transitional law applies with regard to the reduction of the tax-free compensation.

Maximization basis

Since January 2024, the 30% scheme may be applied to a maximum of salary of the Top Incomes Standardisation Act for top salaries. For 2024, this is salary set at €233,000. This is the income for which the 30% scheme applies at most may be calculated. The 30% scheme no longer applies to the surplus application. For employees who already used the 30% scheme in December 2022 a transitional arrangement applies: for them the capping will not take effect until January 2026.