In the coming weeks, many entrepreneurs and workers will finalise their 2025 personal income tax return. For most, it feels procedural: review the pre-filled data, check the numbers, submit. But if you apply the 30% ruling, this year deserves a more deliberate look. The rules around foreign assets are changing, and not for everyone in the same way.
The option to choose “partial non-resident taxpayer status” under the 30% ruling has been abolished. In simple terms, that option previously allowed certain foreign assets to remain outside the Dutch income tax return, particularly in box 2 (substantial shareholdings) and box 3 (savings and investments). The general rule going forward is clear: holders of the 30% ruling will be treated as fully Dutch tax residents for all three boxes.
However, there is an important transitional arrangement. If you were already applying the 30% ruling before 1 January 2024 and had opted for partial non-resident status, you may continue using that choice up to and including the 2026 tax year. That means for the 2025 return you are submitting in the coming period, the old treatment may still apply to you. From 1 January 2027 onward, the transitional regime ends completely. At that point, everyone under the 30% ruling will be taxed in the Netherlands on worldwide assets and relevant shareholdings.
If your 30% ruling started on or after 1 January 2024, there is no transition. In that case, you are already fully subject to Dutch taxation in box 2 and box 3. Foreign bank accounts, investment portfolios or real estate abroad must be declared, even if that was not the case in earlier years under different circumstances.
For micro and small business owners, this matters more than it may seem. Private investment accounts, foreign participations or property abroad directly influence your box 3 position and sometimes your liquidity planning. The difference between partial and full tax residency can mean a shift in your annual tax burden. Even when double tax treaties prevent double taxation, the obligation to declare remains.
Before you press “submit” on your 2025 return, take a moment to verify which regime applies to you. When did your 30% ruling start? Did you formally opt for partial non-resident status? And does that transitional right still apply? This is not about complexity or alarm. It is about clarity. A correct understanding of your position today prevents corrections and uncertainty tomorrow, and that is always worth the extra attention.
