Residency

The Netherlands also has a tax system based on residency. Residency for individuals in The Netherlands is based on facts and circumstances. This means the registration itself is not decisive, but the factual situation will be examined. For the factual situation the following will be checked:
– In which country do you have your factual place of residency (rented or owned)?
– In which country are your financial ties the closest?
– In which country are your personal ties the closest?

Registration

As mentioned above registration itself is not decisive, it can be an indication of the factual situation. Therefore always consult a tax advisor if you plan to (de-)register yourself. It can save you (or cost you) a lot! Residency is also very important for the 30% ruling.

Case

In this case a self-employed man was (still) registered in The Netherlands in 2010 for the Dutch health insurance. He filed a migration tax return where he reported he had moved to Thailand in 2010. He changed his mind (or found an advisor) after he received a protective assessment for pension claims. He appealed against the assessment and claimed he was a resident of Thailand already before 2010 and that therefore the assessment was not valid.

Based on his factual situation he was living in Thailand for several years before 2010. He was renting an apartment in Thailand, had no longer a place of his own in The Netherlands, shipped his belongings to Thailand, had surgery in Thailand and only was in The Netherlands for 2 weeks average in a year. Based on his situation the Court decided his residency was in Thailand before 2010, even though the man himself initially filed a tax return as a resident. The protective assessment was cancelled.


Conclusion: Even if you filed a tax return as a (non-) resident, it may not be too late to amend it according to your factual situation.

If you have any questions about your residency, please contact us.

Sources

Court Zeeland Case