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).
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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.
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This ruling highlights the importance of detailed documentation for dgas aiming to adjust their salaries post-retirement.
