Meridian · Freshness tracker

What's changed.

Dated updates to visa, tax, residency, citizenship, housing, and labour policy across every country tracked. Every entry cites its primary source and the date we last verified it.

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In force 1 Jan 2027
Announced Taxation

Box 3 wealth-tax reform to actual-returns basis from 2027

Following successive Supreme Court rulings against the deemed-return Box 3 system, the Dutch government confirmed in September 2024 that the replacement actual-returns system will apply from 2027. Taxpayers with paper gains on investments will from 2027 pay Box 3 tax on actual realised and unrealised returns. Interim relief mechanisms continued through 2024-2026.

Who it affects: All Dutch tax residents with Box 3 savings and investments.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2027
In force Taxation

30%-ruling phase-down reversed — returns to flat 27% from 2027

The 2025 Belastingplan, published on Prinsjesdag 17 September 2024, reversed most of the 2024 phase-down. From 1 January 2027 the ruling returns to a flat percentage (27%) for the full 60 months. The stepped 30/20/10 regime applies only to rulings commenced between 1 January 2024 and 31 December 2026; a new salary threshold of €50,436 (2025 figure) also applied.

Who it affects: Newly arriving skilled migrants from 2027; existing ruling holders from 2024-2026 remain on the stepped regime.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2027
Announced Taxation

New Box 3 regime introducing capital-gains and capital-growth tax

Following successive Supreme Court rulings finding the current Box 3 deemed-return regime unlawful, the government committed to a new Box 3 system from 2027. The new regime taxes actual capital growth on savings and actual capital gains on investments annually, replacing the fictitious-return basis used since 2001. Interim measures under the Restoration of Rights Act continue to apply until 2027.

Who it affects: All Dutch tax residents with savings or investments above the tax-free allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2027
Announced Taxation

30% expat ruling reduced to 27% from 2027

Announced on Prinsjesdag 2024 and confirmed in the 2025 Tax Plan: the 30% ruling will become a flat 27% ruling from 1 January 2027 for all new and existing beneficiaries. The earlier 2024 tiered 30/20/10 reduction will be reversed — between 2025 and 2026 beneficiaries receive the full 30% allowance again. Salary thresholds for eligibility will rise from €46,107 to €50,436 (standard) and from €35,048 to €38,338 (under-30s with master's degree) from 2027.

Who it affects: Non-Dutch employees using or planning to use the expat tax allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Taxation

Partial non-resident tax status abolished for 30%-ruling holders

Expatriates using the 30% ruling can no longer elect partial non-resident status for Box 2 (substantial-interest income) and Box 3 (savings and investments) from 1 January 2025 — their worldwide income is now fully in scope of Dutch personal income tax. Transitional provision: those who applied the 30% ruling in 2023 may continue partial non-resident status until 31 December 2026.

Who it affects: All existing and prospective 30%-ruling holders with non-Dutch savings, investments, or substantial interests.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Taxation

Partial non-resident taxpayer status abolished

The partial non-resident taxpayer status for 30%-ruling holders — which had allowed them to be taxed only on Dutch-sourced income in Boxes 2 and 3 — was abolished from 1 January 2025. From that date, 30%-ruling holders are fully taxable on worldwide assets and substantial-interest holdings as Dutch residents. Transitional relief applied until end-2026 for rulings running before 2024.

Who it affects: Existing and new 30%-ruling holders with non-Dutch investments and substantial-interest holdings.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2024
In force Taxation

Box 3 interim deemed-return rates adjusted for 2024

Pending the planned Box 3 reform from 2027, the interim 2024 deemed-return percentages were set at 1.03% for savings and 6.04% for other investments; the tax-free allowance (heffingsvrij vermogen) remained €57,000 per person. The Supreme Court's rulings requiring the option to tax actual rather than deemed return continue to produce tax-authority adjustments each year.

Who it affects: Dutch tax residents with savings or investments above the heffingsvrij vermogen threshold.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation

Box 2 tax rate split into two brackets with higher top rate

Box 2 (income from substantial interest in a company — typically owners of 5%+ of shares) was split into two brackets from 1 January 2024: 24.5% on the first €67,000 of dividend/substantial-interest income per person per year, and 33% above that threshold. This replaced the previous flat 26.9% and is most relevant to DGA (director-major-shareholder) constructions used by entrepreneurs and expatriate founders.

Who it affects: Owners of substantial interests in Dutch BVs; typical DAFT-visa holders and entrepreneur-route movers.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation

30%-ruling stepped down to 30/20/10 across five years

The 2024 Belastingplan converted the flat 30%-ruling for highly skilled migrants into a stepped regime: 30% free reimbursement for the first 20 months of employment, 20% for the next 20 months, and 10% for the final 20 months. The 60-month cap was unchanged. Applicable to rulings starting on or after 1 January 2024.

Who it affects: Skilled migrants newly employed in the Netherlands from 2024 onward.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21