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Changes to the Expat Ruling from January 2027

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 [...]

2026-10-01T10:31:40+02:001 October 2026|Immigration, Payroll, Tax + global mobility|

Proposed changes under the Dutch Budget Plan 2027

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 [...]

2026-09-22T12:30:53+02:0023 September 2026|General, Human resources, Payroll|

Preparing for pay transparency in the Netherlands

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 [...]

2026-09-21T18:21:45+02:007 September 2026|General, Human resources, Payroll|

Ukraine temporary protection directive extended until 2028

Until now the temporary protection for those fleeing Ukraine had been extended until 4 March 2027 with over 4 million displaced persons making use of this temporary protection within the EU. The EU now has decided to extend this until 4 March 2028. The EU wants to keep its [...]

2026-09-21T18:23:55+02:0027 July 2026|General, Human resources, Immigration|

Changes to the EC regulations for social security

On 7 July 2026, the European Parliament accepted the proposed revision of EC regulation 883/04 for social security. The most noticeable changes in the allocation rules are the following. The period that an employee must be covered by the legislation of the Member State in which his employer is [...]

2026-07-08T12:08:37+02:008 July 2026|Social security, Tax + global mobility|
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