Monthly update on December 2025: Netherlands Restores 30% Expat Tax Ruling While Rental Market Shrinks

PublishedDecember 3, 2025Editorial policy

The Netherlands is restoring its 30% tax ruling for expats, boosting its appeal for foreign talent. Meanwhile, the Dutch rental market faces a severe squeeze as landlords sell off properties.

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Key takeaways

The Netherlands will restore the 30% tax facility for expats, following a coalition agreement.

The Dutch rental market is shrinking rapidly as landlords sell off properties, making buy-to-let less profitable.

Portugal has paused the expansion of citizenship rights for Golden Visa investors, signaling potential timeline delays.

Expats in the Netherlands should prepare for December 2025 administrative changes, including insurance and tariff updates.

Netherlands Restores 30% Tax Ruling for Expats

A coalition agreement between D66 and CDA has paved the way to restore the highly debated 30% tax facility for expats in the Netherlands. This move signals a renewed effort to attract international talent by offering a more favorable tax environment.

Alongside the reinstatement of the tax benefit, the coalition has also committed to building more housing to accommodate the growing population and ease infrastructure strain.

Landlord Sell-Offs Shrink the Dutch Rental Market

Finding an apartment in the Netherlands, particularly in major hubs like Amsterdam, is becoming increasingly difficult. The rental market is experiencing a significant contraction as a massive sell-off of homes by landlords reaches new heights.

Buy-to-let investments are becoming less profitable in the current Dutch regulatory climate.
Expats should anticipate higher competition and limited availability when searching for rental housing.

Portugal Pauses Golden Visa Citizenship Expansion

While the Netherlands improves its expat incentives, Portugal is experiencing policy turbulence. The Portuguese government has paused the consideration of expanded citizenship rights for Golden Visa investors.

Investors should expect potential freezes in processing timelines.
Applicants are advised to consult with their legal representatives and prepare for longer waits at AIMA.

December 2025 Changes and US Expat Taxes

As the year ends, expats in the Netherlands must navigate several bureaucratic updates. A newly released list highlights six major changes taking effect in December 2025, urging residents to review their insurance policies and utility tariffs to avoid unexpected costs.

Additionally, American expats living in the Netherlands are reminded of their ongoing US tax obligations. A new 10-point guide has been published to help US citizens navigate the complexities of their unique tax residency requirements while living abroad.