Transferred government personnel

If you have Dutch nationality, are employed by the Dutch government and are being transferred abroad, we will treat you as a resident of the Netherlands in the following cases:

  • You are transferred abroad as a member of a Dutch diplomatic representation.
  • You are transferred to work abroad within the context of a tax treaty that has (also) been concluded by the Netherlands.

This regulation is also called the deemed residence rule. This regulation also applies to partners and children of transferred persons. The children must be younger than 27 years old and supported to a considerable extent by the transferred person.

Please note!

The deemed residence rule can only be applied when the transfer is from the Netherlands. However, transfer from the Netherlands also includes transfer to a country after which a subsequent transfer from that country to another country takes place.


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