Starting November 1, 2026, Dutch citizens who retire early and move to another EU country will no longer be covered by Dutch healthcare unless they receive statutory pensions such as AOW or disability benefits.
This change stems from an update to Annex XI of EU Regulation 883/2004, which determines which pensions grant eligibility for healthcare coverage via the Dutch Central Administration Office (CAK).
Only statutory pensions like AOW, Anw, WAO, WIA, and Wajong remain eligible.
Other pension types, including early retirement pensions, flexible pensions, bridging allowances, military pensions, and severance payments for civil servants, will no longer provide healthcare coverage abroad under Dutch law.
The CAK expects the new rules to affect anyone emigrating or retiring early after November 1, 2026, who is not already registered with CAK, requiring them to secure private insurance until reaching AOW age.
Current CAK clients retain their coverage rights.
According to the association representing Dutch retirees abroad, this creates a "yo-yo situation" where retirees are covered by Dutch insurance, then face uninsured periods, and become covered again upon receiving AOW benefits.
"Those who registered with CAK received healthcare at the expense of the Netherlands, those who did not register did not.
That situation is now resolved," said a representative cited by welingelichtekringen. nl.
The government argues the previous ambiguous wording in the regulation allowed a choice that has now been clarified, and expects most retirees to obtain coverage in their new country or through a partner.
Currently, treaty-eligible persons pay a CAK contribution consisting of a fixed amount plus income-related charges adjusted by a country factor reflecting local healthcare costs.
For example, the fixed part in 2026 is €157 monthly before adjustment, with lower rates in countries like Italy (€72.86) and Belgium (€128.19).
Under the new rules, this system remains but only applies from the moment AOW benefits start.
Until then, retirees will pay full market prices in their new country without Dutch cost-level discounts.
These changes affect EU, EEA, and Switzerland residents.
Countries with separate social security agreements with the Netherlands, such as the UK, Turkey, Morocco, and others, remain unaffected.
Practical advice includes checking eligibility and insurance options before emigrating, securing form E104 to prove Dutch insurance history, and investigating voluntary public insurance enrollment in the destination country.
Separate Ruling on Directors-Major-Shareholders
Meanwhile, a separate ruling by the Gelderland court clarifies that Dutch directors-major-shareholders (dga) who retire but still perform limited work for their companies are not automatically exempt from the required minimum salary rules (gebruikelijkloonregeling).
The court upheld the 2021 minimum norm salary of €47,000 for a retired dga who claimed to work one day a month and proposed a €12,000 salary, finding his explanation insufficient due to lack of detailed evidence on work hours and company activities.
"The use of a lower salary is only possible when concrete facts support the deviation," the court stated.
The judgment emphasized that part-time work, retirement, or winding down business operations alone do not justify a lower salary without objective proof and comparison to similar roles without major shareholding.
This ruling highlights the importance of detailed documentation for dgas aiming to adjust their salaries post-retirement.
