Is an expat considered an immigrant?

Russell Advocaten · 16 aug 2026

Legally speaking, an expat is not automatically considered an immigrant, though the distinction depends more on practical and legal context than on any single formal definition. In everyday usage, “expat” typically refers to a professional who relocates temporarily to another country for work, whilst “immigrant” carries the broader meaning of someone who moves abroad with the intention of settling permanently. Under Dutch law, both categories are subject to immigration rules, but they may qualify for different schemes, permits, and tax arrangements depending on their circumstances.

For expats in the Netherlands, understanding where you stand legally has real practical consequences, from your right to remain in the country to your tax position and access to housing. The sections below address the most common questions expats and their employers face when navigating Dutch law.

What is the legal difference between an expat and an immigrant?

In legal terms, neither Dutch law nor EU law formally defines “expat” as a distinct legal category. The term is used informally to describe a person who lives and works outside their country of origin, usually on a temporary basis. An immigrant, by contrast, is generally understood as someone who relocates to another country with the intention of establishing long-term or permanent residence. The legal consequences flow from the type of permit held, not from the label applied.

In practice, the distinction matters for the following reasons:

Purpose and duration: Expats are typically in the Netherlands for a defined assignment or employment contract. Immigrants may arrive with the intention of settling indefinitely.
Permit type: Expats who are highly skilled workers often hold a highly skilled migrant permit (kennismigrant), issued by the Immigration and Naturalisation Service (IND). This is a residence permit, separate from any tax benefit.
Tax treatment: Qualifying expats may be eligible for the Expat Scheme (formerly known as the 30% ruling), a tax facility that compensates for extraterritorial costs. This scheme is not available to all migrants.
Long-term rights: Whether someone can build towards permanent residence or citizenship depends on their permit type and the duration of lawful stay, not on whether they identify as an expat or an immigrant.

It is worth noting that the Expat Scheme and the highly skilled migrant permit are two separate instruments. The scheme is a tax benefit administered by the Dutch Tax Administration. The highly skilled migrant scheme is a residence permit administered by the IND. A person can hold one without the other, and the conditions for each are assessed independently.

Does the Netherlands treat expats differently from other migrants?

Yes, in certain respects the Netherlands does treat highly skilled foreign workers differently from other migrants, primarily through the Expat Scheme. This tax facility allows qualifying employers to pay up to 30% of an eligible employee’s salary tax-free, as compensation for the additional costs of relocating to and living in the Netherlands. As of 2026, the maximum untaxed allowance is €78,600 per year.

To qualify for the Expat Scheme, several conditions must be met:

The employee must be in salaried employment with a Dutch employer.
The employee must possess specific expertise that is scarce in the Dutch labour market, evidenced in part by meeting a minimum salary threshold. In 2026, the general threshold is €48,013 per year. For employees under 30 with a Dutch master’s degree or equivalent, the threshold is €36,497.
The employee must have been recruited from abroad or transferred within a multinational, and must have lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months prior to starting work in the Netherlands.
The employer must have obtained approval (a beschikking) from the Dutch Tax Administration within four months of the employee’s first working day.

From 1 January 2027, the maximum tax-free reimbursement for employees who became eligible after 1 January 2024 will be reduced from 30% to 27%. The scheme also applies a cap linked to the maximum remuneration norm (Balkenende-norm). These changes mean that the financial value of the scheme is evolving, and both employers and employees should seek up-to-date advice on how the current rules apply to their specific situation.

Beyond the Expat Scheme, international school fees may also be reimbursed tax-free, provided the school follows a foreign curriculum and primarily serves children of expatriate workers.

Can an expat become a permanent resident or citizen of the Netherlands?

Yes, an expat can become a permanent resident or Dutch citizen, provided they meet the applicable legal requirements. Temporary status as an expat does not prevent someone from building towards long-term residence rights, but the path depends on the type of permit held and the duration of lawful, continuous residence in the Netherlands.

As a general principle, five years of continuous lawful residence in the Netherlands is the standard basis for applying for a permanent residence permit. After holding a permanent residence permit (or in some cases after a longer period of lawful residence), an individual may be eligible to apply for Dutch citizenship through naturalisation. Specific conditions apply, including language requirements, civic integration, and the renunciation of other nationalities in most cases.

It is important to understand that the Expat Scheme is a tax arrangement and has no bearing on the right to remain in the Netherlands. Residence rights are governed entirely by the IND and the type of permit held. If an expat’s employment ends or their permit conditions change, their right to remain in the Netherlands may be affected. The interaction between tax status, permit conditions, and long-term residence rights can be complex, and the specific outcome will depend on individual circumstances.

What rights and obligations do expats have under Dutch law?

Expats living and working in the Netherlands are subject to Dutch law in the same way as Dutch nationals, with rights and obligations that span employment, taxation, housing, and social security. The specific entitlements and duties depend on the type of permit held, the nature of the employment relationship, and the applicable bilateral or EU agreements.

Employment and social security rights

Expats employed in the Netherlands are generally entitled to the same statutory employment protections as Dutch employees. This includes the right to a written employment contract, protection against unfair dismissal, and entitlement to statutory leave. Dutch employment law applies regardless of the nationality of the employee or the country of the parent company.

Expats are also subject to Dutch social security contributions in most cases, which in turn grants access to benefits such as healthcare, unemployment insurance, and state pension accrual. EU regulations and bilateral social security treaties may affect which country’s system applies when an employee has worked in multiple jurisdictions.

Housing and taxation obligations

Expats renting a house in the Netherlands are subject to Dutch tenancy law, which provides considerable protections for tenants. Rental agreements, rent review procedures, and dispute resolution mechanisms are all governed by Dutch civil law. It is advisable for expats to review any lease carefully before signing, particularly where the contract is in Dutch or where the landlord seeks to exclude statutory tenant protections.

On the tax side, expats registered in the Netherlands are generally treated as resident taxpayers and must file an annual income tax return. Those benefiting from the Expat Scheme will find that the tax-free allowance has already been processed by their employer through payroll; the annual salary stated on the employer’s annual statement (jaaropgave) already reflects this. Since 1 January 2025, expats can no longer opt for partial foreign tax liability in their income tax return, a change that affects how income from substantial interests (Box 2) and savings and investments (Box 3) is taxed.

When should an expat in the Netherlands seek legal advice?

An expat in the Netherlands should seek legal advice whenever a decision has significant legal, financial, or residential consequences that cannot be adequately assessed without professional guidance. Whilst general information is widely available, the interaction between Dutch immigration law, employment law, tax regulations, and civil law means that individual circumstances can produce very different outcomes.

Situations that commonly warrant professional legal advice include:

Changes to employment: Changing employer, being made redundant, or moving to a different role within the same organisation can all affect the Expat Scheme, the validity of a residence permit, and employment law entitlements.
Housing disputes: Disagreements with landlords over rent, deposits, maintenance obligations, or early termination of a lease can escalate quickly under Dutch tenancy law.
Setting up a business: Expats who wish to start or acquire a company in the Netherlands face a distinct set of legal and administrative requirements, including corporate structure, liability, and regulatory compliance.
Permit renewals or changes in status: Any change to the basis of a residence permit, or uncertainty about whether a permit remains valid following a change in personal circumstances, should be reviewed with a qualified adviser.
Family law matters: Questions around marriage, divorce, child custody, or inheritance involving multiple jurisdictions require specialist advice given the complexity of applicable law.

Seeking advice early is generally more effective than waiting until a dispute or legal problem has already developed. Dutch law can differ substantially from the legal systems of other countries, and assumptions based on experience elsewhere may not apply.

How Russell Advocaten Supports Expats in the Netherlands

Russell Advocaten is an internationally oriented law firm based in Amsterdam, with more than 80 years of experience advising clients on Dutch and cross-border legal matters. The firm’s lawyers communicate fluently in English, German, and Dutch, making them well placed to guide expats through the complexities of the Dutch legal system without the barrier of language.

For expats in the Netherlands, Russell Advocaten offers practical legal support across a broad range of areas:

Employment law: Advice on employment contracts, dismissal, reorganisations, and the interaction between Dutch employment law and international arrangements.
Real estate and tenancy: Guidance on renting or purchasing property in the Netherlands, lease review, and resolution of housing disputes.
Corporate and business law: Support with setting up a company, structuring shareholding arrangements, and navigating Dutch corporate law requirements.
Contracts: Drafting and reviewing agreements to ensure they reflect Dutch legal standards and protect the client’s interests.
Family law: Advice on cross-border family matters, including those involving multiple jurisdictions.
Immigration: General guidance on residence and work permit questions as part of the firm’s expat service offering.

Russell Advocaten is an official partner of IN Amsterdam, the expat centre of the Municipality of Amsterdam, and is part of the Primerus network of independent law firms across 40 countries. The firm has been recommended by the Legal 500 for many years, reflecting its consistent quality in legal services.

If you are an expat navigating Dutch law and would like to speak with a lawyer, contact Russell Advocaten to discuss your situation.

This information is general in nature and does not constitute legal advice for your specific situation; please consult a lawyer at Russell Advocaten for advice tailored to your circumstances.

Veelgestelde vragen

Can I apply for the Expat Scheme if I switch employers while already working in the Netherlands?

Yes, it is possible to apply for the Expat Scheme with a new employer, but the conditions are reassessed from scratch and the application must be submitted within four months of your first working day with the new employer. Crucially, the total duration of the scheme is capped — the time already spent benefiting from it with a previous employer counts toward the maximum period, which is currently five years. If there is a gap of more than three months between employments, eligibility may also be affected, so it is advisable to seek legal or tax advice before making any career move.

What happens to my residence permit if I lose my job in the Netherlands?

Losing your job can directly affect the validity of your residence permit, particularly if it is tied to a specific employer or employment relationship, as is the case with the highly skilled migrant (kennismigrant) permit. You are generally required to notify the IND of any significant change in circumstances, and failure to do so can have serious consequences for your right to remain. In some cases, you may be granted a period to find new qualifying employment, but the rules depend on your specific permit type and personal situation — professional legal advice should be sought promptly to protect your residential status.

Does time spent in the Netherlands on an expat assignment count toward permanent residency?

Yes, lawful residence in the Netherlands on a valid residence permit generally counts toward the five-year continuous residency requirement for a permanent residence permit, regardless of whether you held an expat-related permit during that time. However, continuity is key — extended absences from the Netherlands can interrupt the qualifying period and reset the clock. It is also important to note that certain permit types may have specific conditions that affect how residence time is calculated, so confirming your position with an immigration adviser is recommended if permanent residency is a long-term goal.

Are self-employed expats or freelancers eligible for the Expat Scheme?

No, the Expat Scheme is only available to employees in a salaried employment relationship with a Dutch employer — self-employed individuals (zzp’ers) and freelancers working through their own company do not qualify. If you are considering transitioning from employment to self-employment in the Netherlands, this change would end your eligibility for the scheme and could also have implications for your residence permit if it is linked to employed status. Expats exploring self-employment in the Netherlands should seek advice on both the tax and immigration consequences before making the switch.

What is the difference between registering with the municipality (BRP) and obtaining a residence permit, and do I need both?

These are two separate administrative requirements that serve different purposes. Registering with the municipality in the Personal Records Database (Basisregistratie Personen, or BRP) is a civil registration obligation that gives you a BSN (citizen service number), which is needed for banking, healthcare, and tax purposes. A residence permit, issued by the IND, is the legal authorisation that entitles you to live and work in the Netherlands. Depending on your nationality — EU/EEA citizens have different obligations than non-EU nationals — you may need one or both, and failing to register or hold the correct permit can have practical and legal consequences.

Can my family members join me in the Netherlands under my expat permit, and what rights do they have?

In most cases, yes — family members (typically a spouse or registered partner and dependent children) can apply to join you in the Netherlands under a family reunification permit linked to your residence permit. Once granted, family members are generally entitled to live in the Netherlands, access healthcare, and enrol children in education. Spouses or partners may also be permitted to work, though the specific conditions depend on the type of permit held by the primary permit holder. Applications for family members should ideally be initiated early, as processing times at the IND can be lengthy.

What are the most common mistakes expats make when navigating Dutch legal and tax obligations?

One of the most frequent mistakes is assuming that the Expat Scheme is automatically applied — in reality, the employer must actively apply for approval within four months of the employee’s start date, and a missed deadline can result in permanent loss of the benefit for that employment. Another common error is failing to update the IND when personal or professional circumstances change, such as a change of employer, address, or family situation, which can jeopardise permit validity. Finally, many expats underestimate how significantly Dutch employment, tenancy, and tax law can differ from the rules in their home country, leading to unfavourable outcomes that could have been avoided with timely professional advice.

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