Every year, the NL Times does a roundup of these rules changes for non-Dutch speaking people. For 2019, the Dutch government categorized these laws into eight different sections. Click on each section header for a full article about each category's changes in the new year.
Expats who qualify for the 30-percent ruling, which shields a portion of income from taxation, will only have access to the benefit for up to five years. This decrease from eight years will be phased in through 2021. The Netherlands is implementing a minimum wage increase, some unemployment benefits see a slight rise, and transition allowance for dismissed workers also gets a boost. Those earning less than 20 thousand euros will see a straight income tax cut, while many earning fewer than 68,507 euros will qualify for a variety of tax credits.
A VAT increase will affect the price of groceries, entertainment, and several other services. Passport and ID costs are likely to rise. Electricity prices are expected to drop, though natural gas prices will increase.
Many home rents will rise up to 5.6 percent beginning in July, with social housing monthly rent capped at 720 euros per month. Maximum mortgage amount is now locked at 100 percent of the home's value, and related costs, like notaries and closing fees, may no longer be included in the mortgage. The mortgage interest deduction also falls a half-percentage point to 49 percent.
Health insurance deductibles were frozen, but Dutch consumers face a slight increase in the price of mandatory health insurance. Still, those who have a hard time paying for insurance can get a little extra help this year. People in wheelchairs get options for traveling to care appointments, and personal contribution to prescription drug purchases is capped at €250.
Family members will have more ability to seek compensation if a loved one is hurt or killed as the victim of a criminal act. New rules will come into play about providing forensic psychiatric care to people convicted of crimes. Mayors will have wider access to take over homes used in the criminal drug enterprise.
Corporate income tax rates will be immediately reduced for small businesses, and eventually for all businesses. However, companies can only write off losses over a shorter six-year period from 2019 onwards. Family care workers have tighter rules about reporting suspected cases of abuse. Beaks cannot be hacked off birds raised on poultry farms. A new national registry of implants comes into force, requiring medical personnel to help maintain the Netherlands' new database.
Nearly 250 million euros was earmarked for an increase in that help cover the cost of daycare and after-school care. Fathers get five full days of paid paternity leave, and other relationship partners qualify for the same. Childcare providers face tighter worker:kid ratios, and are required to give feedback on a child's pedagogical development.
The state pension will increase. Elderly people will benefit from a higher tax credit starting in 2019.
Please find the original article by Zack Newmark here.