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 of age holding a master's degree or higher is increased to EUR 29,616 (from EUR 29,149). Certain scientists and researchers are exempt from...