The Dutch State Secretary of Finance has announced to carry out an investigation after the improper use of the 30%-ruling. In a letter to the Lower House dated June 9, 2011, he noted the following:

“The 30%-ruling is important for an attractive business climate in the Netherlands. I hereby conclude that the ruling is being used more than initially intended. I, therefore, have the intention to review the impact of the 30%-ruling more closely and, in this light, determine whether and how the improper use can be avoided in the future without doing violence to the core objective of the ruling. I want to see, in consultation with the corporate sector, how this can be implemented. Following the outcome of the investigation of the 30%-ruling and the consultation of the corporate sector, I will inform the Lower House in more detail with respect to the 30%-ruling.”

In 2009, approximately 39,500 people made use of the 30%-ruling. In 2011, another 12,782 rulings were granted.