Am I emigrating if I am moving abroad?

You emigrate if you live or stay permanently outside the Netherlands.

You are not emigrating if you go on holiday to another country.

When is living abroad considered permanent?

To determine this, we look at several circumstances:

  • Are you living at a foreign address most of your time?
  • Do your partner and family also live outside the Netherlands?
  • Do you work outside the Netherlands?
  • Are your insured outside the Netherlands?
  • Do you have a general practitioner (family doctor) outside the Netherlands?
  • Are you a member of one or more foreign associations?
  • Are your children educated outside the Netherlands?

Why is it so important to know this?

To determine where you have to pay tax and where you are insured for social security.

Do you live in the Netherlands? If so, you will generally pay tax and social security contributions in the Netherlands (e.g. AOW, WLZ). Do you work abroad or do you receive foreign benefits? Then it may be different. Read more about this on page International tax regulations.

If you have any doubts about where you should pay taxes

If you are in any doubt about the country in which you live for tax purposes, please contact your local tax office. Let us assess your situation. Send a letter to your tax office.