Important Changes to the 30% Ruling per 1 January 2024
30% RulingOn 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

As an entrepreneur, it is important to have a clear picture of your financial performance and position. Well-drafted financial statements are indispensable here. They not only provide insight into your operations, but are also required for compliance, strategic planning and building trust among stakeholders. However, the process of preparing consolidated accounts can be time-consuming and complex. At Grant Thornton, we will support you every step of the way to make sure your financial statements are complete and in accordance with legal requirements.
We support you with a more efficient process by combining our expertise with digital tools, so the creation of your consolidated accounts is quick and error-free. You get full transparency and insight into your financial performance and position, which helps you make better decisions. Moreover, we ensure that your organisation complies with all legal requirements, so you avoid risks and potential fines.
By having us prepare your consolidated accounts, you will save valuable time and be assured of an accurate and compliant result. With a clear financial balance sheet, you get a better grip on your operations and can make well-founded strategic decisions. We make sure your consolidated accounts comply with all applicable regulations, so that you can fully focus on the growth of your business activities.
Grant Thornton Netherlands is a member of Grant Thornton International Ltd (GTIL), one of the world's largest networks (#7) of independent accounting and advisory firms, with 76,000 professionals in 156 markets. From eight Dutch offices, more than 700 professionals support our clients with advice and guidance in the fields of accountancy, tax, and (financial) advisory. We deliver world-class expertise in a way that seamlessly aligns with each client's unique situation. We operate from a solid foundation with a flexible and results-driven mindset.

Consolidated accounts are an essential financial document that summarises a company's performance and position over a financial year. They consist of three parts: the balance sheet, which lists assets, liabilities and equity; the profit-and-loss account, which lists income and expenses; and a note explaining important financial events. Consolidated accounts are often mandatory for companies and are used by shareholders, banks and other stakeholders to understand a company's financial health and stability.
Preparing consolidated accounts can be complex, especially since compliance with the latest legislation and regulations is crucial. At Grant Thornton, we combine experience, expertise and digital tools to prepare your consolidated accounts accurately and in accordance with legal requirements. This minimises financial risks and saves you precious time. Our specialists also offer valuable strategic advice based on the consolidated accounts so that you can optimise your operations. With Grant Thornton, you choose security, time savings and professional insight into your finances.
Yes, you can outsource the entire process of preparing your financial statements to us. This includes everything from collecting and processing financial data to the final report and filing it with the Chamber of Commerce. By leaving this to our experts, you can focus on your core business. We ensure that we create the complete consolidated accounts, in accordance with the law, so that you meet your obligations without any worries. This offers convenience, security and professional, tailor-made support.
On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.
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