Meridian · Freshness tracker

What's changed.

Dated updates to visa, tax, residency, citizenship, housing, and labour policy across every country tracked. Every entry cites its primary source and the date we last verified it.

Subscribe via RSS ↗ · 22 entries shown

Country All countriesFRFranceDEGermanyIEIrelandITItalyNLNetherlandsPTPortugalESSpainGBUnited Kingdom
Category All categoriesVisa & immigrationResidencyCitizenshipTaxationLabourHousingHealthcareOther
In force 1 Jan 2027
Announced Taxation
NLNetherlands

New Box 3 regime introducing capital-gains and capital-growth tax

Following successive Supreme Court rulings finding the current Box 3 deemed-return regime unlawful, the government committed to a new Box 3 system from 2027. The new regime taxes actual capital growth on savings and actual capital gains on investments annually, replacing the fictitious-return basis used since 2001. Interim measures under the Restoration of Rights Act continue to apply until 2027.

Who it affects: All Dutch tax residents with savings or investments above the tax-free allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2027
Announced Taxation
NLNetherlands

30% expat ruling reduced to 27% from 2027

Announced on Prinsjesdag 2024 and confirmed in the 2025 Tax Plan: the 30% ruling will become a flat 27% ruling from 1 January 2027 for all new and existing beneficiaries. The earlier 2024 tiered 30/20/10 reduction will be reversed — between 2025 and 2026 beneficiaries receive the full 30% allowance again. Salary thresholds for eligibility will rise from €46,107 to €50,436 (standard) and from €35,048 to €38,338 (under-30s with master's degree) from 2027.

Who it affects: Non-Dutch employees using or planning to use the expat tax allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

Announced 22 Oct 2025
Announced Taxation
ITItaly

Proposed further increase of HNWI Flat Tax to €300,000 for 2026

The 2026 draft Budget Law published in October 2025 proposed raising the HNWI Flat Tax to €300,000 per year (from €200,000) and increasing the family-member add-on to €50,000 (from €25,000). As of April 2026 the proposal remains under parliamentary debate; not yet enacted. Movers planning to establish Italian residency before year-end should watch the final Budget Law text.

Who it affects: High-net-worth applicants planning Italian residency transitions in 2026.

Ministero dell'Economia e delle Finanze ↗ · Governo Italiano ↗ · verified 2026-04-19

In force 22 Jan 2025
Repealed Taxation
ESSpain

Real Decreto-Ley 9/2024 tax measures repealed

RDL 9/2024, enacted in December 2024 with a broad package of individual-taxation amendments, was rejected by Congress during its mandatory convalidation vote on 22 January 2025 and therefore repealed retroactively. The net effect is that the tax rules in force before December 2024 (including the Beckham Law as constituted under the 2023 Startups Law) remained unchanged. A political signal of the Sánchez coalition's fragility during this period.

Who it affects: Beckham Law beneficiaries and other individual-tax regimes potentially affected by RDL 9/2024.

BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · Agencia Tributaria (Spanish Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Taxation
DEGermany

Basic personal allowance and income tax brackets adjusted for 2025

The basic personal allowance (Grundfreibetrag) rose to €12,096 for 2025 (from €11,784 in 2024), and the income tax brackets were adjusted for cold-progression. The child allowance (Kinderfreibetrag) was also increased. Retroactive adjustment to 2024 values was included in the package.

Who it affects: All income tax payers; marginal effect on take-home pay.

Bundesministerium der Finanzen ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-18

In force 1 Jan 2025
In force Taxation
IEIreland

Universal Social Charge (USC) bands and rates adjusted for 2025

Budget 2025 adjusted the Universal Social Charge bands and cut the 4% rate to 3% on the second USC band — the first USC rate reduction in several years. The change modestly raises take-home pay for middle earners; the adjustment is designed to offset fiscal-drag effects of wage growth.

Who it affects: All employees and self-employed Irish tax residents.

Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2025
In force Taxation
NLNetherlands

Partial non-resident tax status abolished for 30%-ruling holders

Expatriates using the 30% ruling can no longer elect partial non-resident status for Box 2 (substantial-interest income) and Box 3 (savings and investments) from 1 January 2025 — their worldwide income is now fully in scope of Dutch personal income tax. Transitional provision: those who applied the 30% ruling in 2023 may continue partial non-resident status until 31 December 2026.

Who it affects: All existing and prospective 30%-ruling holders with non-Dutch savings, investments, or substantial interests.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 10 Aug 2024
In force Taxation
ITItaly

HNWI Flat Tax doubled from €100,000 to €200,000 per year

Law Decree 113/2024 ("Decreto Omnibus"), in force 10 August 2024, doubled the annual flat tax on foreign-source income for new applicants to the HNWI regime from €100,000 to €200,000. Existing beneficiaries retain the €100,000 rate for the remainder of their 15-year maximum benefit period. Applies only to individuals establishing Italian tax residency after 10 August 2024. Family-member add-on remains €25,000/year per spouse or child.

Who it affects: New high-net-worth applicants establishing Italian tax residency after 10 August 2024.

Gazzetta Ufficiale (Italian Official Gazette) ↗ · Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 28 Mar 2024
In force Taxation
DEGermany

Growth Opportunities Act (Wachstumschancengesetz) enters force

A significantly reduced version of the Growth Opportunities Act passed the Bundesrat on 22 March 2024 after mediation, entering force the following day. Key provisions: expanded loss-offset rules, increased thresholds for small-business simplified accounting, extended degressive depreciation on moveable assets, and mandatory e-invoicing for domestic B2B transactions from 2025.

Who it affects: Businesses and self-employed residents; affects bookkeeping and invoicing obligations from 2025.

Bundesministerium der Finanzen ↗ · Bundesregierung (Federal Government) ↗ · Bundesgesetzblatt (Federal Law Gazette) ↗ · verified 2026-04-18

In force 1 Feb 2024
In force Taxation
FRFrance

Impatriate tax regime (Article 155 B CGI) unchanged under 2024 reform

Despite extensive immigration-policy reforms, the French impatriate tax regime (régime des impatriés, Article 155 B of the CGI) — which exempts up to 30% of salary plus foreign-source passive income for up to eight years — remained unchanged. A significant fact for Talent permit holders weighing France against the Netherlands, Spain, or Portugal.

Who it affects: Talent permit holders and other qualified international hires considering France.

Impôts.gouv.fr — Direction Générale des Finances Publiques ↗ · Légifrance — French Official Legal Publication ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation
PTPortugal

IRS 2024 — lower-bracket marginal rates cut

The 2024 IRS (personal income tax) reform retroactively cut marginal rates across the lower and middle brackets, with the second bracket's rate reduced from 21% to 16.5% as the headline change. The measure was designed to raise middle-income take-home pay and was applied retroactively from 1 January 2024 with adjustments processed in the 2024 annual return.

Who it affects: All Portuguese-resident income-tax payers, with the largest relative effect on middle earners.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2024
In force Taxation
FRFrance

Wealth tax (IFI) remains real-estate-only; no reinstatement of broader ISF

The 2024 Finance Law confirmed that the Impôt sur la Fortune Immobilière (IFI) — restricted to real-estate assets since 2018's reform of the broader Impôt de Solidarité sur la Fortune (ISF) — would continue unchanged. Political proposals through 2024–2025 to reintroduce a broader wealth tax were not adopted. Applies to households with French real-estate assets above €1.3 million.

Who it affects: Residents and non-residents with French real-estate assets above €1.3 million.

Impôts.gouv.fr — Direction Générale des Finances Publiques ↗ · Légifrance — French Official Legal Publication ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation
PTPortugal

IFICI regime introduced as narrow successor to NHR

The Incentivo Fiscal à Investigação Científica e Inovação (IFICI, article 58-A of the Tax Benefits Statute) entered force alongside NHR closure. IFICI offers a flat 20% rate on qualifying Portuguese-source income for ten years, but eligibility is materially narrower than NHR: researchers at certified institutions, teaching staff at higher-education and Portuguese innovation-certified companies, qualified workers at IAPMEI-certified "startup"-status companies, and certain roles at companies in designated priority sectors. Movers should not assume IFICI eligibility from prior NHR-style planning without specific confirmation.

Who it affects: Researchers, specified innovation-sector workers, and founders at certified startups considering Portuguese residency.

Autoridade Tributária e Aduaneira ↗ · IAPMEI — Business Support Agency ↗ · Portuguese Government Portal ↗ · verified 2026-04-18

In force 1 Jan 2024
In force Taxation
ITItaly

Impatriates Tax Regime restructured — 50% exemption replaces 70–90%

Legislative Decree 209/2023 (promulgated 28 December 2023) restructured the Regime per Lavoratori Impatriati from 1 January 2024. The pre-reform 70% or 90% (regional variant) exemption on Italian-source employment income for five years was replaced by a 50% exemption, capped at €600,000 of qualifying income per year. The 60% variant applies when the applicant relocates with — or has during the benefit period — a dependent child under 18. Requires non-residency in Italy for the previous three tax years and "high professional qualification" or specialisation.

Who it affects: Non-EU and returning-Italian professionals relocating to Italy for employment from 2024 onwards.

Gazzetta Ufficiale (Italian Official Gazette) ↗ · Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation
NLNetherlands

Box 3 interim deemed-return rates adjusted for 2024

Pending the planned Box 3 reform from 2027, the interim 2024 deemed-return percentages were set at 1.03% for savings and 6.04% for other investments; the tax-free allowance (heffingsvrij vermogen) remained €57,000 per person. The Supreme Court's rulings requiring the option to tax actual rather than deemed return continue to produce tax-authority adjustments each year.

Who it affects: Dutch tax residents with savings or investments above the heffingsvrij vermogen threshold.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation
NLNetherlands

Box 2 tax rate split into two brackets with higher top rate

Box 2 (income from substantial interest in a company — typically owners of 5%+ of shares) was split into two brackets from 1 January 2024: 24.5% on the first €67,000 of dividend/substantial-interest income per person per year, and 33% above that threshold. This replaced the previous flat 26.9% and is most relevant to DGA (director-major-shareholder) constructions used by entrepreneurs and expatriate founders.

Who it affects: Owners of substantial interests in Dutch BVs; typical DAFT-visa holders and entrepreneur-route movers.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation
PTPortugal

Non-Habitual Resident (NHR) regime closed to new applicants

The 2024 State Budget (Lei do Orçamento do Estado para 2024) ended the Non-Habitual Resident tax regime for new applicants from 1 January 2024. NHR offered a flat 20% rate on qualifying Portuguese-source professional income and partial or full exemption on foreign-source income for ten years. Transitional rules allowed applications during 2024 for those meeting specific pre-2024 residency / employment-contract criteria. Existing NHR beneficiaries retain their status for the remainder of their ten-year period.

Who it affects: Non-residents planning a tax-advantaged move to Portugal after 1 January 2024.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2024
In force Taxation
IEIreland

Rent Tax Credit increased to €750 per person

Budget 2024 (announced October 2023, in force January 2024) raised the Rent Tax Credit from €500 to €750 per person per year, and extended eligibility to parents paying rent for their student children in approved accommodation. Aimed at cushioning tenant pressures in Dublin and other constrained rental markets.

Who it affects: Private-rental-sector tenants including permit-holder expats.

Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2023
In force Taxation
ITItaly

Regime Forfettario threshold raised from €65,000 to €85,000 for freelancers

The Budget Law 2023 raised the Regime Forfettario (simplified flat-tax regime for self-employed Italians and registered residents) turnover threshold from €65,000 to €85,000 per year. Flat tax rate of 15% (5% for the first five years of new activity) on notional taxable income calculated by applying a sector-specific profitability coefficient. Immediate exclusion if the €85,000 threshold is breached in a given year.

Who it affects: Self-employed residents including digital-nomad visa and long-term residence holders operating as autonomi.

Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 1 Jan 2023
In force Taxation
PTPortugal

Crypto-asset capital-gains tax rules enter force

Portugal began taxing crypto-asset capital gains from 1 January 2023 under the 2023 State Budget. Short-term gains (on assets held under 365 days) are taxed at a flat 28% (or optionally under the progressive IRS schedule); long-term gains on assets held at least 365 days remain exempt. Crypto-denominated salary is taxed as regular income.

Who it affects: Portuguese-resident holders of crypto assets; a specific attraction point versus most other EU regimes.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2023
In force Taxation
ESSpain

Beckham Law expanded to digital nomads and shortened non-residency period

Under the Startups Law, the Beckham Law special tax regime was expanded to explicitly cover holders of the DNV and HQP routes. The minimum pre-relocation non-residency period was reduced from 10 to 5 years, materially opening the regime to more applicants. The 24% flat rate on Spanish-source income up to €600,000 remains unchanged.

Who it affects: Digital Nomad Visa holders, Highly Qualified Professional hires, and other non-EEA movers.

Agencia Tributaria (Spanish Tax Authority) ↗ · BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · verified 2026-04-19

In force 1 Jan 2019
In force Taxation
ITItaly

Pensioners 7% flat-tax regime in southern Italy (continues)

The 7% flat tax on foreign pension income for retirees relocating to qualifying southern municipalities (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily with fewer than 20,000 inhabitants) was introduced by Law 145/2018 and continues in force — confirmed by the 2024 Budget Law. Maximum benefit period is 10 years; applies only to foreign-source pension and other passive income.

Who it affects: Non-Italian-resident pensioners (typically British, German, or American retirees) considering south-Italy relocation.

Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19