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Netherlands expands preventive enforcement approach for recognized sponsors
On 6 October 2026, the Dutch Immigration and Naturalization Service (IND) published guidance introducing additional preventive interventions for certain breaches of recognized sponsors’ reporting and record-keeping obligations. Effective 1 October 2026, the IND may use written or oral communication or enforcement discussions instead of warnings or administrative fines in specified circumstances. The guidance aims to promote compliance through prevention while retaining sanctions where needed.
A Tax Alert prepared by EY People Advisory Services, and attached below, provides additional details.