Netherlands narrows the expatriate tax ruling for new arrivals
What changed
The Netherlands is reducing the tax benefit available under its 30% ruling. This ruling helps qualifying foreign employees. For those who started using the ruling from 2024, the largest tax-free allowance will decrease to 27% of their qualifying salary. This will start on 1 January 2027.
The detail
Policy history
Netherlands narrows the expatriate tax ruling for new arrivalsRelated changes
United StatesWork PermitsProposalAmended 9 Nov 2026 U.S. Proposes $70,000 Initial Fee for Optional Practical Training
What changed
The U.S. Department of Homeland Security (DHS) has initiated a proposed rulemaking to introduce substantial new fees for Optional Practical Training (OPT) for F-1 nonimmigrant students. This measure, announced on 8 October 2026, aims to enhance the integrity of the immigration system by deterring fraud and protecting the interests of U.S. workers. Under the proposal, an initial OPT application would incur a fee of $70,000, while any subsequent OPT would cost $30,000. Stakeholders have until 9 November 2026 to submit comments on these proposed changes.
Published 8 Oct 2026Federal Register — Immigration rules & notices
NetherlandsAsylumConsultationIssued 7 Oct 2026 Netherlands Proposes Criminalisation of Return Frustration for Foreign Nationals Without Lawful Residence
What changed
The Netherlands has opened a public consultation on a new bill that would make actively frustrating a person's own return from the Netherlands a criminal offence in certain circumstances. Minister for Asylum and Migration Van den Brink presented the proposal on 7 October 2026, and the Ministry of Justice and Security opened the draft law for public consultation on the same day. The consultation will run until 18 November 2026.
Published 7 Oct 2026rijksoverheid.nl
DenmarkWork PermitsEffectiveEffective 5 Oct 2026 Denmark's SIRI Updates Practice Note on Presumption Rule for Work and Residence Permits
What changed
The Danish Agency for International Recruitment and Integration (SIRI) has updated its practice note on how it applies the 'rule of presumption' in processing applications for residence and work permits under certain business schemes. This revised note, published on 5 October 2026, outlines SIRI's current practice and includes an expanded review of presumption elements, based on recent decisions from both SIRI and the Immigration Appeals Board. It replaces the previous version from 2021, providing clearer guidance on the assessment criteria for these applications.
Published 5 Oct 2026Effective 5 Oct 2026New to Denmark — News
United KingdomWork PermitsEffectiveEffective 1 Oct 2026 UK Updates Right-to-Work Checks for Taxi and Private Hire Licensing Authorities
What changed
The UK Visas and Immigration (UKVI) and the Home Office have updated the guide for licensing authorities on 'right to work checks' for taxi and private hire licence applicants. These changes, which started on 1 October 2026, are designed to make it harder for people to work illegally in this sector. They do this by giving clearer instructions to licensing authorities on how to check immigration status. A new, easy-to-use version of the guide was also published on 2 October 2026.
Published 1 Oct 2026Effective 1 Oct 2026UK Visas and Immigration — News & communications
1 / 4