The Dutch Tax Authorities Have Spoken: 30% Ruling Partners, Brace Yourselves
Just when we thought the Dutch tax authorities had finished tinkering with the 30% ruling and its related benefits, a new kennisgroepstandpunt (Knowledge Group position of the Dutch Tax Authorities) reminds us that things can, in fact, get even more complicated.
The latest interpretation, published on 17 October 2025 under reference KG:202:2025:21, addresses how income and assets should be divided between partners when one of them enjoys the 30% ruling and has opted for the partial non-tax residency status. Spoiler alert: it’s not good news, especially for partners.
A Quick Refresher: What Was Partial Non-Tax Residency Again?
The 30% ruling allows certain employees recruited from abroad to receive up to 30% of their salary tax-free if they meet specific conditions. Until recently, this ruling came with an optional perk: partial non- tax residency.
Under that regime, employees with the 30% ruling could choose to be treated as non-tax residents for Box 2 (substantial shareholding) and Box 3 (savings and investments). This meant they were only taxed on Dutch-source income and assets — not on income or assets held abroad. Their worldwide wealth could remain comfortably outside the Dutch tax net.
However, as of 1 January 2025, this partial non- tax residency regime has been abolished by the government. You can read in more detail about this in our previous blog here.
In short, for employees who already benefited from it in 2023, the transitional rules allow its continued use through the end of 2026 (or earlier if the ruling expires before the end of 2026). Those who started their employment and received the 30% ruling only in 2024 can apply the partial non- tax residency for that one year — and then it’s over.
So for a small group of people, this “partial” tax break still applies — and naturally, the tax authorities have found a way to make it a little less attractive.
The New Standpoint: How to Divide Income and Assets Between Partners
The kennisgroepstandpunt (Knowledge Group position of the Dutch Tax Authorities) KG:202:2025:21 deals with the situation where one partner has opted for partial non- tax residency (because of the 30% ruling) and the other partner does not have that option.
In the example used by the tax authorities, A moves to the Netherlands for work and uses the 30% ruling. A’s partner B and their child C move as well. Together, they have a joint community of property that includes:
- €100,000 income from a foreign company (substantial interest);
- €800,000 in bank savings;
- and their child C has €100,000 in savings.
A opts for partial non- tax residency for 2024 — the last year this is possible for new cases.
Under the “old” understanding, this setup would mean that A’s foreign company shares and bank accounts outside the Netherlands are not taxable in the Netherlands (thanks to partial non- tax residency). Only Dutch assets would count (such as investment property located in the Netherlands).
Since A and B are married and have a fiscal partnership (tax partners for income tax purposes), they normally have the flexibility to decide how to allocate their joint Box 2 income (substantial interest) and Box 3 assets (savings and investments) between them for tax purposes. This can be done in any ratio — 50/50, 100/0, etc. — and is a common way to optimize the tax position within a household.
However, the tax authorities have now decided that when one of the partners has the partial non-tax resident status, the flexibility essentially disappears.
What the Tax Authorities Say
According to the standpoint, even though A is treated as a partial non-tax resident (meaning A should only be taxed on Dutch-source income and assets), if A and B choose to allocate their joint assets or income to A in the tax return, those allocated amounts still become taxable — as if A was fully tax resident.
In other words: the moment something is “allocated” to the partial non-tax resident partner, it remains taxable in their hands — even if it normally wouldn’t have been under the foreign income and asset rules.
The authorities argue that this is because the law’s “toerekening” (allocation) rules are meant to decide who is taxed, not whether something is taxed. So, according to their reasoning, the income or asset doesn’t escape taxation — it simply moves from one taxpayer to the other.
Their conclusion:
- The allocation rules in Article 2.17 of the Income Tax Act 2001 apply just as they do for any Dutch resident.
- Even if the partner with the 30% ruling is only partially taxable, any income or assets allocated to them remain fully within the Dutch tax base.
- The same applies for the child’s savings — half is attributed to each parent, meaning part of it also “loses” the protection of the partial non- tax residency.
In short: you can still allocate, but it won’t help.
Why This Matters
This interpretation hits couples where one partner enjoys the 30% ruling and the other does not. Normally, partners can freely divide their Box 2 and Box 3 income between them each year to achieve the most efficient tax result. The new view from the tax authorities effectively removes this option if one of the partners is a partial non-tax resident.
So while the flexibility remains on paper, it no longer produces the expected benefit. It’s as if the tax authorities are saying:
“Of course, you can still choose how to allocate your income, just don’t expect it to make any difference.”
It also feels inconsistent with the purpose of the partial non-tax residency in the first place (according to Tax Authorities). The whole idea was to exclude certain foreign income and assets from Dutch taxation for those who temporarily work in the Netherlands. Now, with a few pages of interpretation, that exclusion becomes much narrower, and partners are indirectly caught in the crossfire.
What You Can Do Now
The new interpretation could lead to unexpected taxable amounts or questions from the tax authorities regarding the box 3 assets, especially if you have not received a final assessment on the already filed tax returns and have used the above-mentioned way of allocating the box 3 assets.
If you need assistance preparing your Dutch income tax return or would like tailored advice on how this new standpoint affects your situation, we’ll be happy to help.
It’s unlikely that this will be the last word on the matter.
Reference: Kennisgroepstandpunt KG:202:2025:21, “Toerekening gemeenschappelijke inkomensbestanddelen aan partieel buitenlandse belastingplichtige”, published 17 October 2025.
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