Partial non-resident tax status abolished for 30%-ruling holders

Expatriates using the 30% ruling can no longer elect partial non-resident status for Box 2 (substantial-interest income) and Box 3 (savings and investments) from 1 January 2025 — their worldwide income is now fully in scope of Dutch personal income tax. Transitional provision: those who applied the 30% ruling in 2023 may continue partial non-resident status until 31 December 2026.