In recent weeks, several developments have emerged that may significantly impact the position of international employees in the Netherlands. From renewed political pressure on the 30% ruling to upcoming stricter requirements under the highly skilled migrant scheme, the Dutch government appears to be tightening its policies toward attracting and retaining foreign talent.
In this update, we briefly outline the key changes and their potential implications.
30% Ruling Under Pressure Again
Although the dust has only just settled regarding the latest changes to the 30% ruling, the Dutch House of Representatives on June 17, 2025 adopted a motion, advocating for the retention of the current full unemployment benefit (WW) duration. The Cabinet had planned to reduce this duration from 24 to 18 months. The motion proposes to finance this retention on the 24 months via further cutbacks to the 30% ruling. Since it was previously decided to abolish the option (related to the 30% ruling) for partial non-resident taxpayer status for Dutch personal income tax purposes under the current scheme for 30% rulings granted and applicable from January 1, 2024, the remaining options now likely include either an accelerated implementation of the previously proposed reduction to 27% (currently scheduled for January 1, 2027) or a further reduction of the percentage to below 27%.
Although it is “only” a motion at this stage, it once again highlights that the 30% ruling has become a tool in Dutch politics to balance the (political) budget, rather than a structural measure to keep the Netherlands attractive as a knowledge economy. This is particularly concerning given the decline in the number of highly skilled migrants coming to the Netherlands.
Highly Skilled Migrant Scheme to Be Tightened
To discourage existing abuse of the highly skilled migrant scheme, the (currently caretaker) Minister of Social Affairs and Employment has announced plans to tighten the requirements for applying this scheme. One of the proposed measures is to increase the current minimum gross monthly salary of € 4,170. Based on media reports, this increase would not be just a few euros but a structural rise of several hundred euros per month. Unfortunately, no exact amount or details of further proposed tightening measures are known at this time.
It is clear, however, that the Minister is particularly concerned that the scheme is often used by individuals without specific knowledge and/or education as a quick and easy way to obtain a Dutch residence permit. It is also important to note that in practice, there is often an overlap between the highly skilled migrant scheme and the 30% ruling. Therefore, it cannot be ruled out that the proposed salary increases will also influence the applicable salary threshold under the 30% ruling.
The Human Capital team at Taxperience is also closely following these developments and is ready to assist with any questions you may have.