As of 1 January 2025, it is no longer possible to opt for partial non-resident taxpayer status in the Dutch personal income tax return. This change is particularly relevant if you make use of the 30% ruling, as new developments related to the expat regime box 3 30% ruling may impact your tax situation.
However, if you applied for the expat regime (30% ruling) before 2024, transitional rules apply. Under these rules, you may continue to apply the partial non-resident taxpayer status for the 2025 and 2026 tax years, especially if your situation involves the expat regime box 3 30% ruling.
This means that during this transitional period, Box 3 assets (such as savings and investments) connected to the expat regime box 3 30% ruling do not need to be reported in your Dutch personal income tax return.
From the year following the transitional period, Box 3 assets will need to be included, which may have a significant impact on your tax position. Therefore, understanding the expat regime box 3 30% ruling is crucial when planning ahead.
TaxAble is happy to assist you in assessing the impact and ensuring your tax filings remain correct and optimized.
In addition to the Box 3 consequences of the 30% ruling, recent changes also affect how income is taxed under this regime. You can read more about the reduction from 30% to 27% and its impact on income here: https://taxable.nl/news/other-tax-news/income-and-the-dutch-30-ruling-reduction-to-27-from-2027/
