Residence in the Netherlands: the investor scheme has closed — the routes that remain for founders and families

From 2013 the Netherlands offered a residence permit to third-country nationals who invested at least EUR 1.25 million in a Dutch company, a qualifying fund or a joint venture, provided the investment met at least two of three added-value tests, such as the creation of ten jobs within five years. The IND stopped issuing investor permits from 1 January 2024; permits already granted remain valid until their expiry date but cannot be extended under the investor purpose, so holders need to move to another residence purpose in good time. There is no Dutch golden visa today and no route that grants residence for a passive investment or property purchase.

The realistic options for wealthy individuals are therefore active ones. The self-employed permit requires a business registered with the Chamber of Commerce (KvK) that serves an essential Dutch interest, assessed on the applicant's experience, the business plan and the added value to the Dutch economy, with accountant-certified income figures. US nationals benefit from the Dutch-American Friendship Treaty (DAFT), which replaces the essential-interest test with a commitment of at least EUR 4,500 of capital in a Dutch business account; Japanese nationals have a comparable treaty route. Innovative founders can start with a one-year start-up permit through a recognised facilitator, and executives typically use the highly skilled migrant scheme.

A Dutch resident is taxed on worldwide income under a three-box system: employment and business income in Box 1 at progressive rates, substantial shareholdings (5% or more) in Box 2, and savings and investments in Box 3 on a deemed-return basis that is under reform. Residence is decided on facts and circumstances, and there is no lump-sum or non-domiciled regime. Employees recruited from abroad may qualify for the 30% ruling, a tax-free allowance for up to five years; in 2026 the salary threshold is EUR 48,013 (EUR 36,497 for qualifying under-30s with a master's degree), the allowance is capped by reference to EUR 262,000 of salary, and from 2027 the maximum falls to 27% for most new users. The partial non-resident option, which exempted Box 3 assets, was abolished from 2025 with transitional relief ending after 2026.

Spouses, registered or unmarried partners and minor children can join the main applicant through family reunification, provided the sponsor meets the IND's independent and sustainable income requirement. After five years of continuous lawful residence a holder may apply for permanent residence or EU long-term resident status, which requires passing the civic integration exam. Naturalisation is also possible after five years, with the integration exam; the outgoing cabinet's plan to extend this to ten years was dropped in the January 2026 coalition agreement, although a higher B1 language level has been signalled. Dual nationality remains restricted: most naturalising applicants must renounce their existing nationality unless an exemption applies.