[em500]

People are generally net tax contributors during working age (25-65) and net recipients at younger and older ages. Expats are typically in the country only during working age years. If they decide to settle longer term, they'll pay the same tax as anyone else (the tax benefits expire after 5 years). On average, probably even more so (they'll likely have lower unemployment risk than the median Dutch). So from a fairness point of view, I think a few years of tax benefits is perfectly justifiable.