News

Expert insights and updates on global mobility,
tax and employment regulation.

February 4, 2026
Changes to Obligations: Sponsors and Recognised Sponsors

Obligations for (Recognised) Sponsors Employers acting as (recognised) sponsors benefit from an accelerated procedure, but this also means they must meet a range of obligations. These requirements are intended to enable the Immigration and Naturalisation Service (IND) to check whether all conditions are being met. Summary of the New Requirement In addition to existing obligations, […]

January 28, 2026
Dutch or German employment lawin case of termination of employment contract?

In this case, it was stipulated that Dutch employment law was applicable and that the termination of the employment contract was invalid. The employer should have taken Dutch employment law into account when terminating the contract. The employer was established in Germany and assumed that German employment law would apply. However, the employee lived in […]

January 28, 2026
Court (Rechtbank) Midden-Nederland, 28-11-2025

Important court case: remote working as an employment condition The judge has ruled that an employee, who has been working from Ecuador since 2020, may continue this work arrangement. The employer wanted the employee to work from the Netherlands on the basis of new policy, but this request was rejected. The existing remote work agreement […]

December 22, 2025
Witscraft Tax & Immigration Newsletter 2026

As per our yearly tradition, we are pleased to share our latest Witscraft newsletter with a summary of key Dutch tax, social insurance, and immigration updates for 2026. This edition highlights important developments that may affect employers, expatriates, and internationally mobile employees. Click here to read the full newsletter and stay informed about what lies […]

December 15, 2024
30% ruling – Salary criterion

(Eerste Kamer/Upper Chamber needs to approve the Tax Budget 2025 yet) and additional information relating to rates, amounts and percentages of payroll taxes from 1 January 2025 1. 30% ruling (expat ruling) The amount mentioned are the taxable salary (after applying the 30% ruling tax free allowance) The salary thresholds should be met continuously. This implies […]

December 5, 2024
Highly Skilled Migrant – Salary criterion 2025

The 2025 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2025 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2025. Highly skilled migrant […]

November 28, 2024
Social security contribution rates 2025

The contribution percentages for employee and national insurance for 2025 are known.   The contribution percentages for 2025 are: General Old Age Pensions Act (AOW) 17.90%. General Dependents Act (Anw) 0.10% low contribution General Unemployment Fund (AWf) 2.74% high contribution General Unemployment Fund (AWf) 7.74% Government Implementation Fund (UFO) 0.68% low premium Disability Fund (Aof) […]

November 28, 2024
Premiepercentages sociale verzekeringen 2025

De premiepercentages werknemers- en volksverzekeringen voor 2025 zijn bekend.   De premiepercentages voor 2025 zijn: Algemene ouderdomswet (AOW) 17,90%. Algemene nabestaandenwet (Anw) 0,10% lage premie Algemeen Werkloosheidsfonds (AWf) 2,74% hoge premie Algemeen Werkloosheidsfonds (AWf) 7,74% Uitvoeringsfonds voor de overheid (Ufo) 0,68% lage premie Arbeidsongeschiktheidsfonds (Aof) 6,28% hoge premie Arbeidsongeschiktheidsfonds (Aof) 7,64% opslag kinderopvangtoeslag 0,50% Het […]

November 13, 2024
The percentages for the income-related contribution Health Insurance Act (Zvw) have been set for 2025. The maximum contribution wage for 2025 is also known.

The percentage for the employer levy Zvw 2025 is 6.51% (2024: 6.57%). The percentage for the contribution Zvw to be withheld 2025 is 5.26% (2024: 5.32%). The maximum contribution wage for 2025 is €75,864 (2024: €71,628). This amount is equal to the maximum premium wage for employee insurance. You can read more information in the […]