09 March 2016 Dutch Supreme Court confirms legality of restrictions on the 30% facility Following a ruling by the European Court of Justice, on March 4 the Dutch Supreme Court concluded that the 150 km distance criteria for the 30% facility does not contravene European law. As a result, expatriates sent to work in the Netherlands or hired from abroad by a Dutch employer, are excluded from the 30% facility if they have lived within 150 km of the Dutch national border for more than two thirds of the two year period prior to the start of their employment or assignment in the Netherlands. A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details. Document ID: 2016-0475 |
