This page logs specific, dated regulatory developments already covered in this platform's guides for the Indian/NRI community in the Netherlands, each linked to the full guide for detail.
This page is a dated log of specific regulatory developments already reflected in this platform's guides for the Netherlands, not a real-time news feed. Each item links to the full guide covering it.
India-Side Developments Affecting NRIs in the Netherlands
- Supreme Court of India MFN clause ruling (19 October 2023)
The Supreme Court held that invoking a tax treaty's Most Favoured Nation clause -- including the one in the India-Netherlands DTAA's protocol -- requires a specific government notification, narrowing a previously common route to a lower dividend withholding rate.
Tax for NRIs
- Citizenship (Amendment) Rules, 2026 (2026)
India notified amended Citizenship Rules that moved OCI applications fully online, introduced an e-OCI option, and clarified that a minor cannot hold both an Indian passport and a foreign passport at the same time.
Immigration for NRIs
- FEMA repatriation limit -- USD 1 million per financial year (Standing rule)
Sale proceeds and other eligible balances in an NRO account can be repatriated abroad up to USD 1 million (or equivalent) per financial year, subject to Form 15CA/15CB certification by the authorized dealer bank.
Compliance for NRIs
