Litigation against reduction maximum term 30%-ruling

27 January 2021 Add expertise tag Add service tag Add country tag

Per 1 January 2019 the Dutch Government shortened the duration of the 30%-ruling from eight to five years, with ultimately (under public pressure) a two years transitional period. The transitional period ended at 1 January 2021.

We have investigated the case and believe that we have solid technical arguments for litigation. We like to invite employers and employees who are affected by this change of law, to join our appeal against this change of law. In all cases the cooperation of the employer is required.

We consider this a matter of principle, but we cannot litigate without (at least partial) funding. For those clients who want to give us the mandate to litigate on their behalf, we propose an arrangement whereby the client has to contribute a relatively low fix fee linked to number of months for which the 30% ruling is shortened (commitment fee), and a “no cure – no pay” fee for when and to the extend we win the litigation resulting in a tax refund, and probably a compensation for interest and legal fees (“no cure – no pay fee”).

If you are interested in joining our litigation, please let us know at expat@taxci.nl. We will then inform you further about the procedure to follow, the fee arrangement and the technical arguments which we will bring into litigation.

We hope we can welcome you on board shortly!