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. Document ID: 2023-2135 |