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ARTICLE · 22 OCTOBER 2025

Changes In Dutch Tax Legislation For Expatriates

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Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings).

NetherlandsTax
Jitze de Beer
Jitze de Beer
Bram Geraedts
Bram Geraedts
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Dutch tax law provides for a facility aimed at attracting highly skilled professionals from abroad by allowing employers to reimburse certain expenses tax-free (commonly referred to as the expat rulings). This facility has been subject to political debate for several years. On Budget Day (Prinsjesdag), 16 September 2025, the Dutch caretaker government announced further amendments to these tax rules.

This tax alert provides an overview of the current rules and outlines the changes that will take effect as of 1 January 2026 and 1 January 2027. Employers and employees are advised to carefully assess the potential impact of these changes and determine whether action is required before year-end.

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