The 30%-ruling has seen some significant changes recently, with more on the way. If you’re an employer or an employee affected by this tax benefit, keeping up can be a challenge. That’s why we’ve put together this simple summary of what’s changed, what’s coming, and how you can prepare.

Dutch taxpayers are required to declare cryptocurrency holdings as “other assets” (overige bezittingen) in their annual tax returns. These holdings are to be reported at their market value as of January 1 of the tax year.

On the second of December 2024, the Council of State has advised the government to reconsider its proposed Box 3 tax reform, intended to take effect in 2027. The plan, which seeks to tax actual returns, raises serious concerns due to its complexity and potential impact on taxpayers and the Tax Authority.

On December 24, 2021, the Dutch Supreme Court (Hoge Raad) issued a ruling known as the Kerst-arrest (Christmas ruling).