Moving from Germany to the Netherlands

The 150 km rule is the catch on this exact route

To qualify for the Dutch expat scheme you must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first working day.

That condition is aimed squarely at this corridor. Düsseldorf, Cologne, Münster, Essen and the whole Ruhr area sit inside 150 km of the border. Someone relocating from western Germany often fails the test, while the same person moving from Munich or Berlin passes it. Check the distance before you build a salary expectation on the exemption.

The salary bar goes up

Germany's 2026 Blue Card threshold is €50,700 a year. The Dutch highly skilled migrant criterion is €5,942 a month for applicants aged 30 and over — €71,304 a year, and holiday allowance does not count towards it. If you are under 30 the Dutch figure drops to €4,357 a month.

Who applies changes too

In both countries the employer drives the application, but the Dutch route requires an employer that is a recognised sponsor with the IND. An offer from a company without that status cannot become a highly skilled migrant permit, however good the salary is.

Tax: worse at the bottom, sometimes better at the top

You give up Germany's tax-free amount of €12,348 — the Netherlands charges 35.75% inside its first band from the first euro, with credits applied afterwards. Above €78,426 the Dutch rate is 49.5% against Germany's 42%. The 30% ruling, where you qualify for it, is what turns that arithmetic around.