Dutch expat scheme: temporary salary below threshold
Can you still qualify for the Dutch expat scheme if your starting salary is temporarily below the salary threshold? A recent court decision shows why the full employment context matters.
Posted on 183 July 2025
In this brochure, we take you through the most important aspects of the expat scheme and show you how Exterus can support you every step of the way.
Take the first step towards optimizing your global workforce strategy. Download our brochure now and see how Exterus can elevate your international employment practices.
Can you still qualify for the Dutch expat scheme if your starting salary is temporarily below the salary threshold? A recent court decision shows why the full employment context matters.
From 2027, the Dutch expat scheme will change from 30% to 27%, with higher salary thresholds. Learn what HR and payroll teams should prepare for now.
Learn how to efficiently manage compliance for foreign contractors on Dutch projects to ensure faster mobilization, avoid fines, and maintain professional standards.
Understand the Dutch expat scheme's implications during garden leave and sabbaticals, including fiscal qualifications, salary thresholds, and transferability for HR and payroll managers.
Ensure compliance with the Expat ruling for expats in 2026 with this comprehensive year-end checklist, covering employment contracts, salary requirements, upcoming changes, and more.
Discover the new salary thresholds for highly skilled migrants and Blue Card holders in 2026 and explore future policy changes affecting migration to the Netherlands.
Discover the benefits of the 30%-ruling for expats and employers in the Netherlands. Learn how this tax exemption increases income, reduces costs, and attracts top international talent.
Learn about the future changes to the Netherlands' 30%-ruling and how to act now to maximize its benefits before 2027.
Discover the new salary thresholds for highly skilled migrants and Blue Card holders in 2026 and explore future policy changes affecting migration to the Netherlands.
The abolition of the partial foreign tax liability in the Netherlands as of 2025 impacts expats with an expat ruling and requires action from employers.
Discover the updated salary requirements for the Dutch expat scheme in 2026, including new thresholds and compliance tips for employers and expats. Stay informed and compliant with Exterus.
Curious about the 30% ruling in the Netherlands? Learn how it works, how to calculate it for 2025, and what HR & expats must know.