Insights

The European Union (EU) has begun implementing the new Entry/Exit System (EES) beginning on 12 October 2025, with a rollout at some external borders.

The 30% ruling is a tax facility aimed at highly skilled immigrants working in the Netherlands. Recent and ongoing changes to the ruling have made it more important than ever to stay on top of the changes being implemented by the Dutch government.

The Dutch government is tightening its oversight of the Highly Skilled Migrant (HSM) scheme, signalling a shift toward more rigorous enforcement of immigration compliance. As part of this effort, the Immigration and Naturalisation Service (IND) has increased inspection visits and is scrutinising recognised sponsors more closely than ever before.

The Immigration and Naturalisation Service (IND) annually adjusts the minimum salary requirements for Highly Skilled Migrants and other employees relocating from outside the EU to the Netherlands. Below you will find the updated salary thresholds for 2026.

The EU Blue Card regime has undergone numerous changes over the last few years in line with the Netherlands implementing the Directive 2021/1883, making it more accessible and interesting to employers and employees alike.

Starting 1 January, 2026, a legislative amendment to the Aliens Regulation 2000 introduces a new documentation requirement for recognised sponsors employing Highly Skilled Migrants or European Blue Card holders.

Looking ahead is getting ahead. As an HR professional in a labour market that is constantly changing, you not only want to know what is changing, but more importantly: what does it mean for your organisation?

The labour market is changing faster than ever. New legislation, tax measures and social trends are following each other in rapid succession. How do you ensure your organisation not only keeps up, but also looks ahead?

You may give your employees untaxed allowances, both in wages and in kind (such as a staff party or a Christmas package). This is arranged through the Work-related expenses scheme (WKR). To be untaxed these allowances must fit in the free space that the WKR allows. In this theme about the WKR, we take a closer look at the risks and opportunities of the WKR.