The government’s plan to restrict a special expat tax break to high earners is a threat to the Netherlands’ popularity with young academics, VVD MPs said during a finance committee discussion on the government’s tax reforms on Monday.

Junior tax minister Frans Weekers said last month he plans to tighten the conditions for the 30% tax ruling used by expats to keep their income tax payments low.
The 30% ruling means certain categories of expats do not have to pay tax over the first 30% of their salaries. But the new income limit means expats will have to earn at least €70,000 to qualify, tax experts say. They must also come from at least 150 km from the Dutch border.
Industry
Young foreign researchers are ‘extremely important for corporate Holland’, MP Matthijs Huizing is quoted as saying by the Telegraaf. At least 50% of them remain in the country and continue to work – with the high-tech sector particularly dependent on them, Huizing said.
D66 MP Wouter Koolmees also argued that teachers at international schools should still qualify for the tax break. And Socialist MP Farshad Bashiner said the scheme should apply to foreign workers who earned less than a given salary, not just high earners.
GroenLinks MP Bruno Braakhuis said in his reaction to the plans it is strange that the ‘foreign expat who earns €500,000 a year will benefit but not the academic who earns less than €70,000’, the Telegraaf reported.
The full parliament is expected to debate the tax plans, including the 30% ruling changes, on November 15, followed by a vote on November 17th.
Earlier stories
MPs deaf to pleas over 30% ruling
Big cities fear 30% ruling plan will drive out expats and companies
Minister to stop 30% ruling for poorer expats
Belgians disqualified from 30% ruling