Partial non-resident taxpayer status abolished

The partial non-resident taxpayer status for 30%-ruling holders — which had allowed them to be taxed only on Dutch-sourced income in Boxes 2 and 3 — was abolished from 1 January 2025. From that date, 30%-ruling holders are fully taxable on worldwide assets and substantial-interest holdings as Dutch residents. Transitional relief applied until end-2026 for rulings running before 2024.