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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.

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In force 1 Jan 2027
Announced Taxation

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

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

In force 1 Jan 2025
In force Taxation

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 1 Jan 2024
In force Taxation

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

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