Netherlands definitively implements curtailment of the 30% facility

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28 December 2023

Netherlands definitively implements curtailment of the 30% facility

The Dutch Senate agreed to the curtailment of the 30% facility for incoming employees in late December, definitively implementing the change. The Dutch House of Representatives had adopted a bill for the curtailment of the 30% facility earlier in the autumn.

A Tax Alert prepared by EY's People Advisory Services group, attached below, provides additional details about the changes to the 30% facility.

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ATTACHMENT

Full text of Tax Alert

Document ID: 2023-2135

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