Tax implications after losing 30% ruling

Hi,


My 30% ruling expires this year in Oct.

With the 30% as a non-resident tax payer, there was no need to declare properties abroad or savings in NL or abroad.

However when ruling ends, this becomes mandatory and these assets will be taxed (wealth tax/box 3).

If I recall correctly these assets have to be reported when submitting the tax if one does not have 30% ruling anymore. The tax office asks for the state of the assets as of Jan, 1 in that fiscal year.

So let's say I stay in NL whole fiscal year of 2019. Now my ruling ends in Sep already, so when submitting the tax next year, first 9 months of the year I had the ruling, last 3 I did not have it anymore.

Does that mean that :
a) even though I did not have the ruling whole year, I do not have to declare these assets when submitting the tax next year (as of Jan, 1 I still had the ruling) or
b) they will treat me as regular taxpayer since when submitting the tax declaration I was no longer a beneficent of the ruling and I will be taxed on all the assets even if I still had the ruling on Jan, 1 2019?


Thanks,
Jose