News

Expert insights and updates on global mobility,
tax and employment regulation.

June 8, 2026
Implications for Dutch work permits of revised Directive 2024/1233 on single permits (GVVA)

The revised version of European Directive 2011/98/EU (2024/1233) entered into force on 22 May 2026. This directive is applicable to most permits for residence and employment in the Netherlands. It covers the following purposes of residence: What has changed? The entry into force of the revised single permit directive has resulted in the following changes: […]

May 6, 2026
Change of bank account number Dutch Tax Authorities

As of May 1, 2026, the Dutch Tax and Customs Administration has switched to Rabobank and uses new bank account numbers, which are included in their communications from that date on. Key points: If you accidentally use the old account number, the payment will be forwarded automatically, but this may cause delays and possible issues […]

March 16, 2026
The requirements of the EU Blue Card and the advantages of the improved EU Blue Card

EU Blue Card: Simple Overview of the Requirements The EU Blue Card is designed to make it easier for highly skilled professionals from outside the EU to live and work in Europe. To qualify, applicants need to meet a number of criteria regarding diplomas and work experience. Below a breakdown in clear, easy‑to‑understand language. We […]

February 4, 2026
Changes to Obligations: Sponsors and Recognised Sponsors

Obligations for (Recognised) Sponsors Employers acting as (recognised) sponsors benefit from an accelerated procedure, but this also means they must meet a range of obligations. These requirements are intended to enable the Immigration and Naturalisation Service (IND) to check whether all conditions are being met. Summary of the New Requirement In addition to existing obligations, […]

January 28, 2026
Dutch or German employment lawin case of termination of employment contract?

In this case, it was stipulated that Dutch employment law was applicable and that the termination of the employment contract was invalid. The employer should have taken Dutch employment law into account when terminating the contract. The employer was established in Germany and assumed that German employment law would apply. However, the employee lived in […]

January 28, 2026
Court (Rechtbank) Midden-Nederland, 28-11-2025

Important court case: remote working as an employment condition The judge has ruled that an employee, who has been working from Ecuador since 2020, may continue this work arrangement. The employer wanted the employee to work from the Netherlands on the basis of new policy, but this request was rejected. The existing remote work agreement […]

December 22, 2025
Witscraft Tax & Immigration Newsletter 2026

As per our yearly tradition, we are pleased to share our latest Witscraft newsletter with a summary of key Dutch tax, social insurance, and immigration updates for 2026. This edition highlights important developments that may affect employers, expatriates, and internationally mobile employees. Click here to read the full newsletter and stay informed about what lies […]

December 15, 2024
30% ruling – Salary criterion

(Eerste Kamer/Upper Chamber needs to approve the Tax Budget 2025 yet) and additional information relating to rates, amounts and percentages of payroll taxes from 1 January 2025 1. 30% ruling (expat ruling) The amount mentioned are the taxable salary (after applying the 30% ruling tax free allowance) The salary thresholds should be met continuously. This implies […]

December 5, 2024
Highly Skilled Migrant – Salary criterion 2025

The 2025 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2025 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2025. Highly skilled migrant […]