Dear esher,
Dutch law defines that residents of the Netherlands are subject to
direct taxes. However, what the laws do not exactly define is under
what circumstances an individual is considered a resident of the
Netherlands. Generally, classification of residents and non-residents
is done on basis of Article 15 of the OECD Model Convention. That
means that an individual who stays in the Netherlands for less than
183 during the respective tax year is considered a non-resident and
thus not subject to Dutch direct taxes. Also, your employer may not
have a physical branch in the Netherlands.
While that 183-days-rule is in general use, it is possible that
despite a stay of less than that time span you are considered a Dutch
resident for personal factors, such as location of family home,
children, ownership of a car, ownership of a house, your employment
status, or registration in a Dutch municipal register. Your status as
a resident or a non-resident will be determined by the Dutch tax
authority, the Belastingdienst. You must under all circumstances refer
to them and request advice as well as a reliable and definitive
classification of your taxation status, to avoid unpleasant surprises
at a later point because in your particular case factors other than
the mere time span of residency in the Netherlands were taken into
account.
Please contact the specialized Dutch tax authority department for such questions:
Belastingdienst
Team Grensoverschrijdend Werken en Ondernemen
Postbus 2823
6401 DJ Heerlen
--
Phone (inland): 0800-0241212 / 030-2753812
Phone (from abroad): +31800-0241212 / +3130-2753812
Website: http://www.belastingdienst.nl/
You may also want to read the paragraphs on taxation of non-resident
taxpayers and related issues in the brochure "Taxation in the
Netherlands" by the Dutch Ministry of Finance (PDF file):
http://www.minfin.nl/DEFAULT.ASP?CMS_ITEM=MFCR3713314F5708211D5BFFF00104B3FBE32
I hope that this will be useful!
Regards,
Scriptor |
