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Welcome to the September 2018 edition of Frontline UK.
Grandfathering rules will be implemented for the reduction of the maximum duration of the 30% ruling from 8 to 5 years. The grandfathering rules will apply to employees currently working under a 30%-ruling.
Elimination of different treatment of Dutch Cooperatives and expansion of Dutch domestic dividend withholding tax exemption
Willem Bongaerts and Rik van de Meerendonk highlight three changes to keep in mind after amendments to the Dutch dividend withholding tax Act