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.

Under Pillar 2, compliance is not just about meeting deadlines, it is about managing complexity. The Global Anti-Base Erosion (GloBE) rules require detailed calculations and extensive data collection across multiple jurisdictions. For many groups, this can feel overwhelming.

The global minimum tax rules under the OECD’s Pillar 2 framework are no longer a distant prospect, they are here and reshaping the tax landscape for multinational businesses. Watch Episode 1 of our video series for a clear, practical overview of the essentials.