Partial foreign taxpayer status quietly kept foreign savings and investments outside Dutch Box 3 for years, and its abolition came with a transition period now close to running out. Ruling holders with assets abroad are affected on different timelines depending on when their own ruling began.
It depends on when your ruling started. Until the end of 2024, 30%-ruling holders could opt for "partial foreign taxpayer status," which kept foreign savings, investments, and substantial-interest shareholdings out of Dutch Box 3 and Box 2 entirely — only Dutch-source wealth was taxed here. That option was abolished from 1 January 2025. There's a transitional carve-out, though: if you already had the 30% ruling applied in your final payslip of 2023, you can keep using partial foreign taxpayer status through the end of 2026 under grandfathering rules. If your ruling started in 2024 or later, that option is already gone and your worldwide Box 3 assets are taxed in the Netherlands like anyone else's now. For everyone, including those still in the transition window, 2027 is the hard cutoff — from then on, foreign savings and investments join the Dutch tax return regardless of when your ruling began. Worth flagging: this can create genuine double-taxation exposure if your home country also taxes the same assets, which is a real reason to get advice before the transition ends rather than after.