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Human resources

Still expat tax benefit via 30% facility until 2021

22 October 2018

Would your 30% facility have ended in 2019 or 2020? Good news: in the newest Tax plan there will be a 2 year transitional arrangement.

The 30% facility is a tax measure that allows foreign employees to deduct additional expenses from their taxable income. The Dutch government wanted this regulation to last for 5 years instead of 8 years. This would not apply only to new cases, but also to existing cases. There would not be a transitional arrangement.

Financial consequences 

In the newest plans there will be a transitional arrangement for existing cases. Anyone for whom the tax benefit would end by the new law in 2019 and 2020, it nevertheless will go through until 1 January 2021.

Employees in the 5th year and all "younger" cases (years 1 to 4) therefore have 3 years less tax benefit than the decision once granted by the tax authorities.

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