Further changes to the Dutch expat ruling will take effect from January 2027. The maximum tax-free allowance is set to decrease from 30% to 27%, while the salary threshold will be subject to a one-time additional increase, unless applicable grandfathering provisions apply. The transitional arrangement allowing certain employees to [...]
On Budget Day, 15 September 2026, the Dutch Government presented its 2027 Budget Plan, including several proposed changes that may affect employers, employees and payroll administration from 2027 onwards. Some proposals, including the tax incentives for start-ups and scale-ups and the 12% pseudo-final levy on fossil-fuel company cars, have [...]
As pay transparency requirements continue to develop across Europe, employers operating in the Netherlands should begin preparing for significant changes that will affect recruitment, pay structures, HR processes and broader employment practices. The Netherlands is currently progressing implementation of the EU Pay Transparency Directive. The Dutch implementation bill was [...]
To provide an employee tax-free benefits or allowances in the free space (“vrije ruimte”) of the work-related expenses scheme, those need to be designated as such in the Dutch payroll. Consequently, employees of employers who are not withholding agents for Dutch wage tax typically do not have the opportunity to benefit from this. [...]
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