Consequences for your taxpayer status when being transferred

With short and long-term transfers to another country or the Netherlands, it is important for you and your employer to know where you reside. It could be that we consider you as having emigrated.

Example

You are transferred to Poland for a period of 24 months. Your family is moving with you. In this case, you are emigrating from the Netherlands. If you and your family come back to the Netherlands after the transfer period, you are immigrating.

Emigrating

If you emigrate, it is important to determine whether you continue to have ties with your previous country of residence, which possibly makes you liable to pay tax there. For example, this is the case when you continue to be the owner of immovable property.

Not emigrating

Are you being transferred for a longer period but are you not emigrating? If so, you are liable to pay tax in the country where you work and in the country in which you live. You must then pay tax in both countries. To prevent you from paying double tax on your income, agreements have been made between most countries concerning which country may levy tax on which income.

Example

You are transferred to Dubai by your Dutch employer for a period of 14 months. Your family will remain in the Netherlands. You do not emigrate. You will keep your resident taxpayer status.

If you are transferred for work for short periods, this usually does not change anything in respect of your liability to pay tax. You will then simply remain a resident of your country and be liable to pay tax there.

Example

You are transferred to a branch in Hungary for a 2-month job by your Dutch employer. Your place of residence continues to be in the Netherlands and you will keep your resident taxpayer status. You pay taxes in the Netherlands as usual on the wages you earn during the transfer period.

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