News

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

August 19, 2026
Immigration update
June 8, 2026
Implications for Dutch work permits of revised Directive 2024/1233 on single permits (GVVA)

The revised version of European Directive 2011/98/EU (2024/1233) entered into force on 22 May 2026. This directive is applicable to most permits for residence and employment in the Netherlands. It covers the following purposes of residence:

  • Paid employment.
  • Work as a highly skilled migrant.
  • European Blue Card.
  • Research under Directive (EU) 2016/801.
  • Work experience.
  • Employment as non-privileged military or non-privileged civilian personnel.
  • Orientation year (seeking and engaging in (paid) employment).

 

What has changed?

The entry into force of the revised single permit directive has resulted in the following changes:

The IND is permitted to extend the legal decision period by 30 days

As from 22 May 2026, the IND can extend the legal decision period by 30 days in the case of first residence applications. This applies to an initial application for the residence purposes of paid employment, employment as a highly skilled migrant, an orientation year and employment as non-privileged civilian personnel. However, the IND has to provide reasons as to why the decision period is being extended, for example because of additional research.

The IND must assess a change of employer within 45 days

This deadline applies to holders of residence permits for the following purposes of residence:

  • Paid employment.
  • Work as a highly skilled migrant.
  • European Blue Card.
  • Research under Directive (EU) 2016/801.
  • Work experience.

 

Change of employer within period of validity of the current residence permit

If the holder of one of the listed residence permits changes employer within the period of validity of this permit, a legal decision period of 45 days will apply. The IND can extend this period by 15 days in exceptional cases. On the grounds of the EU Blue Card Directive, a statutory 30-day deadline applies when changing employers in the case of work under the EU Blue Card Directive.

If the holder of this residence permit changes to one of the listed residence purposes, a legal decision period of 45 days will again apply. The IND can extend this period by 15 days in exceptional cases. On the grounds of the EU Blue Card Directive, a statutory 30-day deadline applies if an authorised sponsor submits the application.

Decision period expired

If the IND fails to decide within the decision period, the applicant will be legally permitted to work for the new employer for the remainder of the period of validity of the current permit.

Changing employer and extending

The applicant can also directly request an extension of the period of validity of the residence permit when changing employers. Two decision periods then apply:

  • A period of 45 days will apply for the remaining period of validity of the residence permit.
  • A period of 90 days will apply if the period of validity is extended.

 

Fees must be paid when extending the period of validity of the residence permit and/or changing the residence purpose.
If the requirements have been met, the IND will grant the permit for the term of the employment contract with the new employer.

6-month extension of search period in the event of unemployment

If the holder of a residence permit covered by the Directive becomes unemployed and has held this permit for 2 years or more, they will be allowed to look for a new job for a maximum period of 6 months instead of 3. The same applies if the permit holder has been the victim of labour exploitation. The period of time permitted to look for a new job will never exceed the period of validity of the residence permit.

Source: Business Newsletter IND May 28th 2026

May 6, 2026
Change of bank account number Dutch Tax Authorities

As of May 1, 2026, the Dutch Tax and Customs Administration has switched to Rabobank and uses new bank account numbers, which are included in their communications from that date on. Key points: If you accidentally use the old account number, the payment will be forwarded automatically, but this may cause delays and possible issues […]

March 16, 2026
The requirements of the EU Blue Card and the advantages of the improved EU Blue Card

EU Blue Card: Simple Overview of the Requirements The EU Blue Card is designed to make it easier for highly skilled professionals from outside the EU to live and work in Europe. To qualify, applicants need to meet a number of criteria regarding diplomas and work experience. Below a breakdown in clear, easy‑to‑understand language. We […]

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 […]