Motion to cut back the expat scheme will not be implemented

The House of Representatives adopted a motion on 2 October 2025 submitted by MP Ilse Saris (NSC). This motion asked the government to significantly tighten up the familiar 30% facility for expats (expat scheme). For example, by introducing stricter conditions: only for occupations with recognised shortages, an income ceiling, phasing out over three years and additional checks, such as address verification and a regional test in areas where there are no shortages.

The government has now responded. The message is clear: for the time being no bill will be introduced to further limit the expat scheme. The government pointed to the need for stable fiscal policy. The scheme has already been changed a number of times in recent years which has led to uncertainty among companies and expats. Research by SEO Economisch Onderzoek (economic research institute) has shown that the scheme is important specifically for attracting international knowledge workers, particularly in sectors where there are major shortages, such as ICT and technology.

Dutch employers have to compete with businesses in other countries. The expat schemes of neighbouring countries are often more generous than in the Netherlands. Reducing the scheme would put Dutch companies at a disadvantage and could harm investment in the Netherlands. Added to which, on balance, the scheme yields more for the Treasury than it costs. 

There are also practical objections. The government does not consider it feasible to determine on an annual basis which occupations are affected by shortages or assess per region whether the scheme should apply there or not. The Tax and Customs Administration simply does not have the resources for this. Finally, the government requires realistic deadlines for such far-reaching legislative changes. 

In short: The expat scheme will remain as it is for the time being - naturally including the changes in 2027 announced last year (27% facility and higher salary criterion). The topic will nevertheless remain on the political agenda.