New tax regime as of 2024

 As of January 1st 2024, the 30%-facility will be slightly amended. As of this date, the base salary to which the 30% facility can be applied will be limited at the maximum set forth in the act for standardisation of publicly and semi publicly financed remuneration of top managers (“Wet normering bezoldiging topfunctionarissen publieke en semipubliekesector”, or “WNT”).

The current maximum as per this legislation is € 216,000, effectively capping the tax-free remuneration at € 64,800 (30% of € 216,000). Apart from this, the expenses for international schooling (primary and secondary education) can be reimbursed to the employee tax-free as well.

It’s also still possible to reimburse the actual extraterritorial cost to the employee,. However, if an employer and employee want to use this option, they have to agree to this at the start of each fiscal year. The choice cannot be amended during the year.

For employees who are already using the 30% facility in 2022, the new tax regime will not come into effect until January 1st 2026