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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Category All categoriesVisa & immigrationResidencyCitizenshipTaxationLabourHousingHealthcareOther
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 2026
Announced Visa & immigration

Further 2026 raises announced for Highly Skilled Migrant threshold

The government announced additional uplift to the Highly Skilled Migrant salary thresholds for 2026 — continuing a pattern of above-inflation increases. Practitioners should reconfirm the exact 2026 figures at IND closer to the transition date; the annual adjustment is published in December.

Who it affects: Non-EU applicants planning Highly Skilled Migrant or EU Blue Card applications for 2026 onwards.

IND — Required income amounts ↗ · IND — Immigratie- en Naturalisatiedienst ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Visa & immigration

Highly Skilled Migrant salary thresholds updated for 2025

IND's annual adjustment raised the Highly Skilled Migrant monthly gross salary thresholds by 6.70%: €5,688 for applicants aged 30 and over, €4,171 for under-30s, and €2,989 for recent graduates (within three years of graduation from a qualifying university or completion of the Orientation Year). EU Blue Card thresholds were adjusted to €5,688 standard and €4,551 for holders with a higher-education diploma obtained within the last three years.

Who it affects: Non-EU applicants to the Highly Skilled Migrant and EU Blue Card routes from 1 January 2025.

IND — Required income amounts ↗ · IND — Immigratie- en Naturalisatiedienst ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Visa & immigration

Highly Skilled Migrant salary thresholds raised for 2025

The IND's Highly Skilled Migrant (Kennismigrant) minimum salary thresholds for 2025 were published: €5,688 gross per month for age 30+, €4,171 for under-30, and €2,989 for recent graduates. Thresholds are indexed annually.

Who it affects: Sponsored highly skilled migrant workers and recognised-sponsor employers.

Immigratie- en Naturalisatiedienst (IND) ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2025
In force Labour

Minimum hourly wage raised for January 2025

Statutory minimum hourly wage adjusted upward on the standard 1 January indexation cycle. For workers aged 21 and over the gross hourly wage was raised in line with inflation; lower tranches for younger workers were adjusted proportionally. Reconfirm the exact hourly figure at government.nl before relying on it for contract negotiation — the amount is formally gazetted each adjustment.

Who it affects: Low-wage workers; employers administering payroll and platform-work agreements.

Government of the Netherlands ↗ · Staatscourant (Dutch Government Gazette) ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Labour

Enforcement moratorium on false self-employment ends

The Belastingdienst's enforcement moratorium on false self-employment (schijnzelfstandigheid) ended on 1 January 2025. Tax audits of companies using ZZP contractors resumed in full, with retrospective assessment risk for demonstrable employment-relationship contracts. Companies and freelancers materially adjusted contracts through late 2024.

Who it affects: ZZP (self-employed) contractors and the companies engaging them.

Belastingdienst ↗ · Ministerie van Sociale Zaken en Werkgelegenheid ↗ · verified 2026-04-21

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

Announced 15 Oct 2024
Announced Citizenship

Proposal to raise naturalisation language requirement to B1

The Dutch government introduced a legislative proposal in October 2024 to raise the civic-integration (inburgering) language requirement for naturalisation from A2 to B1 and to extend the residence requirement from five to ten years. Parliamentary passage and implementation dates remain uncertain as of 2026.

Who it affects: Prospective naturalisation applicants if and when the proposal enters force.

Rijksoverheid ↗ · Immigratie- en Naturalisatiedienst (IND) ↗ · verified 2026-04-21

In force 1 Sept 2024
In force Residency

Asylum Distribution Act (Spreidingswet) scheduled for withdrawal

The Asylum Distribution Act, which had required all Dutch municipalities to participate in housing asylum seekers on a per-capita basis, was committed for withdrawal in the coalition agreement. Implementation obligations on municipalities were suspended in practice; concrete repeal legislation entered the parliamentary process in late 2024.

Who it affects: Asylum-seeker capacity distribution across Dutch municipalities.

Government of the Netherlands ↗ · Hoofdlijnenakkoord — Coalition Agreement (May 2024) ↗ · verified 2026-04-19

In force 1 Sept 2024
In force Residency

Family reunification for recognised refugees sharply restricted

Under the coalition agreement, family reunification rules for recognised refugees were tightened: faster-track "Nareis" provisions were narrowed, and the previous one-year grace period for submitting applications without income-threshold assessment was re-examined. Civil-society organisations have flagged compatibility concerns with EU and ECHR family-reunion case law.

Who it affects: Recognised refugees seeking to bring family members to the Netherlands.

Government of the Netherlands ↗ · Hoofdlijnenakkoord — Coalition Agreement (May 2024) ↗ · European Commission — Migration and Home Affairs ↗ · verified 2026-04-19

Announced 2 Jul 2024
Announced Visa & immigration

Coalition agreement outlines broad migration restriction plan

The July 2024 PVV-VVD-NSC-BBB coalition agreement set out sweeping plans to restrict migration: stricter asylum rules under a proposed "emergency declaration," tightened family-reunification rules, a review of the Highly Skilled Migrant regime, and labour-market test reforms. Draft legislation appeared through 2024-2025; some measures were challenged in court.

Who it affects: Prospective migrants across all categories; current proposals under parliamentary scrutiny.

Rijksoverheid ↗ · Immigratie- en Naturalisatiedienst (IND) ↗ · verified 2026-04-21

In force 2 Jul 2024
In force Residency

Hoofdlijnenakkoord — coalition commits to "strictest asylum policy ever"

The four-party coalition of PVV, VVD, NSC, and BBB published its Hoofdlijnenakkoord ("outline agreement") in May 2024, taking office 2 July 2024. The agreement commits to a tightening of asylum and migration policy including: the scrapping of the Asylum Distribution Act (Spreidingswet), reduction of temporary asylum residence permits from five to three years, and severe tightening of family reunification rules for recognised refugees. Many individual measures have faced legal and parliamentary contestation through 2025.

Who it affects: Asylum seekers, recognised refugees, and their family members applying for reunification.

Hoofdlijnenakkoord — Coalition Agreement (May 2024) ↗ · Government of the Netherlands ↗ · European Commission — Migration and Home Affairs ↗ · verified 2026-04-19

In force 1 Jul 2024
In force Housing

Wet betaalbare huur — mid-segment rent regulation extended

The Wet betaalbare huur extended the points-based rent-cap system to the "middenhuur" segment (rents €880-€1,157 range in 2024 points) from 1 July 2024. Landlords exceeding the point-allowed rent in regulated contracts face enforcement. Applies primarily to new contracts; existing contracts transition over time.

Who it affects: Renters signing new private-sector contracts in the mid-rent segment.

Ministerie van Volkshuisvesting en Ruimtelijke Ordening ↗ · Rijksoverheid ↗ · verified 2026-04-21

Announced 16 May 2024
Announced Citizenship

Naturalisation residency requirement proposed to increase from 5 to 10 years

The Hoofdlijnenakkoord included a proposal to double the standard residency requirement for Dutch naturalisation from five to ten years, and to require applicants to renounce any other nationality "where possible". The proposal remains in the parliamentary pipeline and has not yet been enacted as of 2026; the current five-year requirement continues to apply.

Who it affects: Future applicants for Dutch citizenship — monitoring only; not yet in force.

Hoofdlijnenakkoord — Coalition Agreement (May 2024) ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 1 Apr 2024
In force Labour

IND recognised-sponsor scheme tightened

IND tightened oversight of its recognised-sponsor scheme for Highly Skilled Migrant and Intra-Corporate Transferee employers, including enhanced review of sponsor cost structures, abuse-risk indicators, and annual reconfirmation requirements. Employers already on the register continue to operate normally; new applicants face longer review cycles (typically 8–12 weeks).

Who it affects: Employers applying for IND recognised-sponsor status; indirectly their Highly Skilled Migrant hires.

IND — Immigratie- en Naturalisatiedienst ↗ · Government of the Netherlands ↗ · verified 2026-04-19

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 Labour

Minimum wage converted to a statutory hourly rate

From 1 January 2024, the Dutch minimum wage became a single statutory hourly rate rather than a monthly figure divided by variable working hours. The change raised effective pay for workers with sector-standard working weeks above 36 hours; smaller rises applied to 36-hour workers. The rate for 2025 was €14.06 per hour from 1 January 2025.

Who it affects: Low-wage employees, particularly those working above 36 hours per week.

Ministerie van Sociale Zaken en Werkgelegenheid ↗ · UWV — Employee Insurance Agency ↗ · verified 2026-04-21

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

In force 1 Jan 2024
In force Labour

Minimum wage switched from monthly to hourly basis

From 1 January 2024 the Dutch statutory minimum wage switched from a monthly basis (which previously disadvantaged workers on longer working weeks) to a uniform statutory hourly rate for workers aged 21 and over. The hourly rate is adjusted twice per year. This change materially altered the effective minimum pay for employees working more than 36 hours per week.

Who it affects: All employees at or near the minimum wage, and employers with part-time or shift-work structures.

Government of the Netherlands ↗ · verified 2026-04-19