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On 3 December 2024, the Dutch Ministry of Social Affairs and Employment published new salary requirements for knowledge migrants (i.e., highly skilled workers) who seek to work in the Netherlands. The revised thresholds will go into effect on 1 January 2025. The new salary requirements will impact: (i) applications submitted to the IND (Dutch immigration authorities) on or after 1 January 2025 by individuals who seek residence authorization; and (ii) applications submitted to the UWV (Dutch labor authorities), regardless of application submission date, by individuals who do not seek residence authorization (i.e., individuals who intend to stay in the Netherlands for less than 90 days) and intend to begin work on or after 1 January 2025.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.