Thanks to the coronavirus pandemic, many of us have spent much of last year’s working hours sitting in makeshift office spaces within our homes - becoming remote workers.
Essentially, they are spending more of their time working from their country of residence, instead of the country of work.Ī remote worker is defined as someone who works for a company but outside of the traditional office environment. Over the past two years, many cross-border workers have found themselves becoming remote workers. Jump to see non-resident taxpayer implications Remote workers However, if the majority of your personal and economic interests are located in another (EU) country, but you work in the Netherlands, then you will be considered a non-resident taxpayer in the eyes of the Dutch taxation system.Īs a non-resident taxpayer who works in the Netherlands, you will only be taxable for the income relating to your Dutch working days (provided that certain conditions are met). Jump to see resident taxpayer implications Non-resident taxpayer However, if you (partly) work abroad, (a part of) your income relating to the workdays abroad may become taxable in the country where you work (if certain conditions are met). “If you have family, personal ties, and a majority of your economic interests in the Netherlands you will be classed as a resident taxpayer - even if you actually work abroad,” explains Daniel.Īs a resident taxpayer of the Netherlands, you are taxable for your worldwide income. This is dependent on a number of factors: Resident taxpayer
Before we jump into the nitty-gritty, there’s one defining factor: whether you are considered a resident taxpayer or a non-resident taxpayer by the Belastingdienst (Dutch Tax and Customs Administration).
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