February 29, 2024 Netherlands implements bill curtailing 30% facility In the autumn of 2023, the Dutch House of Representatives adopted a bill curtailing the 30% facility: a tax facility for incoming employees. The Dutch Senate also agreed to these changes in late December 2023, making the curtailment final. This includes a phase out of the tax-free allowance, and the abolition of the partial foreign tax liability. The employer as wage tax withholding agent is required to correctly implement the 30% facility in its payroll administration, including the changes in the facility as described in this attached Alert. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
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