LinkedInJune 23, 2026
The Netherlands scores 7.16 on the Lucky Nomads World Index, ranking 33rd out of 232 jurisdictions. The number hides a split most relocation advice gets wrong.
For the individual, it reads harsh. A top 2026 Box 1 rate of 49.5%, the foreign-investor residence route closed on 17 April 2024, the partial non-resident status for box 2 and box 3 abolished from 2025 but grandfathered through the end of 2026 for pre-2024 users, and the expat allowance moving to 27% from 2027 for scheme periods beginning in 2024 or later. For mobile high earners outside the expat regime, several European peers can be more competitive depending on income and asset mix.
For the corporate layer, it is a different country. A well-established holding and treaty platform, a 9% effective Innovation Box rate on qualifying profits, and a participation exemption on qualifying dividends and disposal gains.
The split is the point. For cross-border structures, genuine activity, treaty entitlement and anti-abuse compliance are decisive. With them, the Netherlands delivers. Without them, it can be an expensive place to be taxed.
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Netherlands