What changed in Netherlands
Every rule added or re-checked for Netherlands in the last 90 days.
Employer approval is in place
Employer compliance
AddedHuman reviewedLast checked Sep 7, 2026
[DEMO] Global employer services - remote work abroad guideYour employer has not approved working from abroad
Employer compliance
AddedHuman reviewedLast checked Sep 7, 2026
[DEMO] Global employer services - remote work abroad guideLeave for real: return within a year without settling anywhere and the Netherlands treats you as never having left
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Wet inkomstenbelasting 2001, artikel 2.2 (woonplaatsfictie)A foreign holding company without genuine relocation and substance often adds nothing, even when it is legal
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Toelichtende nota bij het Verdrag Nederland-Cyprus (Trb. 2021, 80)Three specific clauses in the Netherlands-Cyprus treaty close the easy answers
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Toelichtende nota bij het Verdrag Nederland-Cyprus (Trb. 2021, 80)A foreign company you keep running from the Netherlands is a Dutch tax resident anyway
Moving your company
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Algemene wet inzake rijksbelastingen (AWR), art. 4Meeting the Dutch substance checklist no longer guarantees the dividend exemption
Moving your company
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Wet op de dividendbelasting 1965, artikel 4The Dutch exit tax on your company shares does not expire once you leave
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Conserverende aanslag bij emigratieA tax treaty resolves it if both countries end up claiming you as resident
Tax residency
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Netherlands - Individual - ResidenceThe Netherlands does not use a day count to decide you have left, it looks at your ties
Tax residency
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Algemene wet inzake rijksbelastingen (AWR), art. 4Permanent establishment risk looks low for a single remote employee
Permanent establishment risk
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Netherlands - Corporate - Corporate residenceSigning contracts or making management calls abroad can create a taxable presence for the employer
Permanent establishment risk
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Netherlands - Corporate - Corporate residenceDutch wage tax withholding continues until a treaty hands taxing rights to the host country
Employer payroll obligations
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Netherlands - Corporate - Corporate residenceThe Dutch employer has two obligations to clear before the employee leaves
Employer compliance
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SVB treaty countries for social securityYour Zvw cover only travels as far as your class allows, and it can lapse entirely
Healthcare coverage
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Zorgverzekeringswet (Zvw), art. 2 en art. 6Settling in abroad can shift your habitual workplace away from the Netherlands
Employment law
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Regulation (EC) No 593/2008 on the law applicable to contractual obligations (Rome I)Dutch dismissal protection travels with a temporary posting
Dismissal protection
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Regulation (EC) No 593/2008 on the law applicable to contractual obligations (Rome I)WIA disability cover continues, but the claims process is built for the Netherlands
Disability and accident coverage
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Ziektewet (ZW), art. 3 lid 2Dutch sick pay obligations travel with a temporary stay abroad
Sick leave
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Burgerlijk Wetboek Boek 7, artikel 629 (loon tijdens ziekte)WW insurance continues, but claiming it from abroad does not
Unemployment rights
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Werkloosheidswet (WW), art. 3 lid 2, art. 19We do not yet know if this destination has a Dutch social security agreement
Social security
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SVB treaty countries for social securityWorking abroad past 3 months for anyone but a Dutch employer drops your Dutch coverage
Social security
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Besluit uitbreiding en beperking kring verzekerden volksverzekeringen 1999, Art. 12Working solely for your Dutch employer keeps you insured even with no treaty
Social security
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Besluit uitbreiding en beperking kring verzekerden volksverzekeringen 1999, Art. 12Your destination has a social security treaty with the Netherlands, but the details vary by treaty
Social security
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
SVB treaty countries for social securityA posting inside the EU or EEA keeps you on Dutch social security
Social security
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Posted workers - social security cover, PD A1, posting duration