The Netherlands has adjusted the minimum salary requirements for the application of the 30% ruling regime for expatriates. The regime provides a 30% reimbursement for qualifying expatriate employees that work in the Netherlands, meaning that the employee is only taxed on 70% of their employment income. From 1 January 2021, the general minimum salary requirement for the regime is increased to EUR 38,961 (from EUR 38,347) and the reduced minimum salary requirement for individuals below 30 years…