On October 26th, 2023, at the very last moment, the Dutch House of Representatives managed to squeeze through a number of very important changes for expats. These changes will be included in the Tax Plan 2024, which have been approved by the Dutch Senate in December 2023. The 30% ruling will undergo a metamorphosis, after which it will in effect become a 20% ruling (over the course of 5 years, that is). In addition to this, the rules regarding the partial non-resident tax status will change. In this article we will fill you in on what you need to know.