Global Mobility Updates - April Edition

Hello, Global Player 🌍

Spring is here – and the Dutch Tax Season continues.

With the end of partial non-resident status now in effect and a growing wave of U.S. professionals eyeing the Netherlands, the global mobility landscape is shifting fast. Add rising housing demand and political uncertainty, and one thing is clear: it is time to reassess your strategy.

This edition brings you the insights and next steps to keep your policies aligned, your talent supported, and your company competitive.

In Today’s Edition

Dutch Tax Changes: Partial Non-Resident Status Ends
Netherlands: New Refuge for International Talent
Expat Housing Pressures: What HR Should Expect This Summer
Quick News Bites
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1. Dutch Tax Changes: Partial Non-Resident Status Ends

As of January 1, 2025, expats in the Netherlands can no longer opt for partial non-resident tax liability under the 30% ruling. This change impacts how income from savings, investments, and property is taxed — especially in Box 2 and Box 3. With the Dutch income tax return season already underway since March 1, now is the perfect time for HR teams to support their expat employees in navigating these new implications.

What HR Should Know:

Expats will be fully taxed as residents — unless they fall under transitional rules.
Transitional period ends January 2027 for those who had status before 2024.v
Packages may need to be re-evaluated for competitiveness.

🎯 Want to assess your team’s tax exposure?

📅 Book a tax consultation with EMG

📎 Source: I Am Expat

2. The Netherlands: A New Refuge for International Talent

The Netherlands is experiencing an increase in interest from American scientists and LGBTQ+ individuals seeking safer and more supportive environments.

At the same time, the Dutch government has launched a new fund to attract global researchers, offering relocation support and grants.

Why it Matters:

Opportunity to tap into global top-tier talent.
HR teams should prepare for higher interest from non-EU professionals.
Employer branding as an inclusive and stable destination is more important than ever.

📎 Source: EenVandaag

3. Expat Housing Pressures: What HR Should Expect This Summer

Dutch municipalities are pushing back on planned rent hikes, but increases of up to 7.7% are still on the table for July. At the same time, demand for temporary housing is surging, driven by expat arrivals in Amsterdam, Rotterdam, Eindhoven, and beyond.

Amsterdam is now educating new tenants on their rights under the updated rental laws.