The OECD has released its 2025 update to the Commentary on the Model Tax Convention (MTC), providing long-awaited clarification on how permanent establishment (PE) rules apply to modern remote work situations.

Effective January 1st 2021, it became mandatory to implement an adequate pension scheme for payroll employees. In other words, their pension scheme must be equivalent to that of permanent employees of the hiring company.

Expats, relocating to the Netherlands for work, can qualify for a discount on their Dutch income tax bill. This discount is called the 30% ruling and it allows the employer to pay a part of the employee’s salary free of tax. This part is treated as tax-free and intended as an allowance for extraterritorial expenses.

Update of the Aliens Decree 2000 of the Netherlands as of June 11 2024

The Highly Skilled Migrants Scheme streamlines the process for employers in the Netherlands to recruit professionals from outside the EU, EEA, or Switzerland, offering expedited acquisition of residence and work permits.

The European Blue Card Directive has been in place since their introduction in 2009 met with much criticism.

The minimum salaries for highly skilled migrants, European blue card holders, and intra corporate transferee (ICT) have been announced.

The IND fees for applying for various residence permits have been announced. The IND fees have been increased by 2.7%.

Did you earn a Master’s degree or Ph.D from a top 200 university within the last three years?