Working in another country temporarily

Have you been (temporarily) transferred by your employer from the Netherlands to another country to work there? Or have you been transferred to the Netherlands from another country? If so, this may have consequences for your liabilty to pay tax and your social security, such as your old age pension or benefits under the Healthcare Insurance Act. If you have been transferred to another country, it depends on the circumstances whether you are considered by the Tax Administration to have emigrated or whether you continue to live in the Netherlands. In the latter case, you will keep your resident taxpayer status.

Working for the government or as a development worker

If you work for the government or if you are a development worker and you are transferred, special regulations apply to you. If you are transferred, you will, for income tax purposes, be treated as if you are residing in the Netherlands for income tax, even with a long-term stay abroad. You will keep your resident taxpayer status.