As a private taxpayer you may be liable to tax in a country that is not your country of residence, for example if you live in the Netherlands and work in another country, of if you earn income from outside the Netherlands. Or perhaps you are a non-resident taxpayer who earns income from the Netherlands, for example because you work in the Netherlands or own property here. In situations of this kind, or if you move into or emigrate from the Netherlands, special rules on your Dutch tax liability apply. In such cases, the following subjects may well be of interest to you:
The following subjects are relevant to both private and business taxpayers:
