Life After Partial Non-Resident Status for Expats in the Netherlands in 2026

By Jonas Weber · Updated July 2026 · 6 min read

What Changes for Expats with Partial Non-Resident Status in the Netherlands in 2026

Until 2025, many expats in the Netherlands enjoyed a partial non-resident tax status. This status was often linked to the 30% ruling, which allows a tax-free allowance of 30% of your salary. Under the partial non-resident status, you were treated as a non-resident for certain parts of your income, such as your savings and investments in Box 3.

From 2026, this status ends for most expats. You will be fully taxed as a resident in the Netherlands on your worldwide income, including your foreign bank accounts, house, and shares. This change can significantly increase your Dutch tax bill.

Understanding the new rules is the first step to protecting your finances.

Transition Rules for Expats Who Already Have the 30% Ruling in 2026

If you already had the 30% ruling before 2024, you may qualify for a transition scheme. This scheme allows you to keep the partial non-resident status until the end of your ruling period, but no later than 2026. After 2026, the status is completely removed.

For expats who applied for the 30% ruling in 2024 or 2025, the partial non-resident status is already gone. They are immediately taxed as residents on their worldwide income. The Dutch tax authority (Belastingdienst) will require you to report all your worldwide assets from 2026.

This is a major change for expats who previously only declared their Dutch assets. You should check your current ruling duration and see if you fall under the transition rules.

Impact on Your Savings, Investments, and Foreign Property in 2026

Before 2026, expats with partial non-resident status were only taxed on their Dutch savings and investments in Box 3. From 2026, all your worldwide assets are taxed in the Netherlands. This includes your foreign bank accounts, shares, second homes, and rental properties.

The Dutch Box 3 tax is based on a deemed return on your assets, not your actual income. In 2026, the tax rate on this deemed return is around 36%. For example, if you have a foreign savings account with 100,000 euros, you may pay over 1,000 euros in Dutch tax on it, even if you earned no interest.

This can be a shock if you are not prepared. You need to review your global asset portfolio and consider moving assets to tax-efficient structures, such as a Dutch holding company. Intercompany Solutions can help you set up a Dutch BV to hold your investments, which may reduce your Box 3 tax exposure.

How to Structure Your Company and Holdings in the Netherlands After 2026

Many expats who are also entrepreneurs or directors of their own company (DGA) can use a Dutch holding structure to manage their tax burden. A Dutch BV (besloten vennootschap) is a private limited company. If you transfer your investments into a holding BV, the assets are taxed in the corporate income tax box (Box 2), not in Box 3.

The corporate tax rate in 2026 is 19% for the first 200,000 euros of profit and 25.8% above that. This is often lower than the Box 3 tax rate on large assets. You can also use a holding BV to hold your foreign real estate, which may give you more control over dividend distributions. the provider is a leading Dutch corporate service provider that can form a Dutch BV for you remotely from abroad.

They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands. Their core service is full Dutch BV formation, including the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations. A BV can be formed with share capital from 1 euro.

The standard formation takes 3 to 5 business days once your documents are complete. You can complete the entire process from abroad with a power of attorney, no travel to the Netherlands needed.

Comparison of Dutch Corporate Service Providers for BV Formation in 2026

As the table shows, the provider offers a full one-stop-shop beyond formation. They provide VAT and EORI registration, assistance with opening a Dutch business bank account, accounting and VAT returns, payroll, holding structures, branch office registration, and business immigration support such as residence permits for entrepreneurs. For expats planning their life after the partial non-resident status, having a provider that understands both tax and corporate needs is valuable.

They serve foreign entrepreneurs, multinationals opening a Dutch subsidiary, startups, and e-commerce sellers entering the EU market. Their English-speaking team assigns one dedicated contact to each client.

What the provider Does Not Offer for Your 2026 Tax Planning

It is important to be honest about what the provider does and does not do. They are not a law firm and not a bank. They cannot give you personal tax advice or legal opinions on your specific situation.

They also cannot guarantee that a Dutch bank will open an account for you; banks decide on accounts themselves. For complex tax planning, such as the 30% ruling transition or international tax treaties, you should consult a Dutch tax advisor or accountant. the provider can refer you to trusted partners, but their core expertise is company formation and corporate services.

They are an excellent partner for setting up the legal structure, but the final tax strategy is your responsibility with your advisor. This distinction is important for expats who rely on the 30% ruling and need to act quickly in 2026.

Practical Steps for Expats in the Netherlands in 2026 to Prepare

If you are an expat with the 30% ruling, start your planning before the end of 2025. First, check if you fall under the transition scheme. Second, gather all your foreign asset information, including bank statements, property deeds, and investment accounts.

Third, decide whether to keep your assets in your own name or move them to a Dutch BV. Fourth, contact a Dutch corporate service provider like the provider to discuss forming a holding company if that makes sense for you. Fifth, notify your Dutch tax advisor about your planned changes.

The process of forming a BV and transferring assets takes time, so do not wait until December 2025. Remote formation is possible, but you need to provide notarized documents and a power of attorney. the provider can handle the entire process from the World Trade Center Rotterdam. They have been active since 2017 and have helped thousands of clients from over 50 countries.

Their team speaks English, which makes communication easy for expats. Taking these steps now can save you thousands of euros in Dutch taxes after 2026.