Competitively priced Moving to Netherlands — the tax year you leave

Canadian, American and NRI professionals on Dutch assignments, and holding structures with Dutch entities. Competitively priced Moving to Netherlands with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • Google rating 5.0 out of 5
  • 18,000+ clients served
Netherlands in 60 words

The Netherlands has operated expatriate facilities whose terms have changed, and its holding-company regime is closely examined for substance. Expats in Netherlands do not share a single tax position. This page separates them by residence first, because every other answer follows from that one.

Who we act for here

Canadian, American and NRI professionals on Dutch assignments, and holding structures with Dutch entities.

Regional filing pattern

European payroll does most of the collecting, which means the annual return is often a reconciliation. The catch for a credit claim is separating the income tax on the payslip from the contributions beside it.

The question that decides it

The Netherlands has operated expatriate facilities whose terms have changed, and its holding-company regime is closely examined for substance — so both the individual facility and the entity's treaty entitlement are confirmed from current filings.

Moving to Netherlands — the tax year you leave

This page takes the Netherlands corridor and narrows it to one situation. The general position is on the Netherlands country guide; what follows is what changes for this specific case.

The year you leave is the one that matters. Residence in your home country ends when the ties end rather than when the plane takes off, and the departure-year return carries consequences no later return has: a deemed disposition of most capital property, a property listing, and credits prorated to the part of the year you were still resident.

The team at work in the open-plan office

Moving to Netherlands — priced before we start

The tax year you leave for the Netherlands is the heaviest one, and the fee follows what has to be reported on the way out: the departure return itself, the assets you still hold when residence ends, and whether a Dutch expatriate facility is being applied for at the same time.

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Estates and trusts with assets or beneficiaries in more than one country, with both sides prepared together.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

Do you still file at home?

Nothing about arriving in Netherlands answers this on its own. A Canadian answers it with evidence about ties; a US person does not get to answer it at all; an Indian resident answers it with a day count applied across several years.

The Netherlands has operated expatriate facilities whose terms have changed, and its holding-company regime is closely examined for substance — so both the individual facility and the entity's treaty entitlement are confirmed from current filings.

Residency and the tie-breaker

Two residences for one period is not a split; it is a question for the treaty. The tests run in sequence, and building the file around the deciding one is the difference between a determination and a dispute.

We confirm the treaty in force for your year, including any protocol and any modification made through the multilateral instrument, before relying on an article. Treaty networks change, and a summary written three years ago is not evidence about this year.

Income by type: who taxes what

How each income type is treated in this corridor
Income typeGeneral treatment
Trust distributions received thereDepends on the trust's own residence and on whether the distribution carries income or capital, and the two systems frequently characterise it differently.
Crypto disposals while resident thereUsually taxed where you are resident at the moment of disposal, which makes the date you became resident the whole question.
Employment equity (options, units)Sourced across the period between grant and vest, so two countries can tax slices of one gain.
Royalties on software or know-howDepends on how the payment is characterised; treaty definitions of royalty differ, and some exclude particular categories entirely.
Directors' feesFrequently covered by their own treaty article and taxed where the company is resident, which can differ from where the meetings were held.
Pensions and retirement incomeDecided by the specific pension article, which is the least uniform provision in the treaty network.
Self-employment and professional feesTaxable where the business is carried on; a treaty limits the source country to profits attributable to a permanent establishment.

The local nuance

The Netherlands has operated expatriate facilities whose terms have changed, and its holding-company regime is closely examined for substance — so both the individual facility and the entity's treaty entitlement are confirmed from current filings. This is the item we check first on a Netherlands file, because getting it wrong invalidates the arithmetic that follows.

If your position runs mostly in one direction, the Canada ↔ Netherlands cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for Netherlands — states, provinces and major centres — at our Netherlands regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

What this looks like with numbers

The same point, with figures rather than adjectives.

Credit relief on one stream of income

Take C$135,000 of income taxed in both countries. Assume the other country charged 26% on it and the home country would charge 40% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$135,000
Tax paid abroad (assumed 26%)C$35,100
Home tax on the same income (assumed 40%)C$54,000
Credit available (lesser of the two)C$35,100
Home tax still payableC$18,900

The credit absorbs C$35,100 and leaves C$18,900 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

Where these files go wrong

  1. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  2. Paying tax twice and calling it double taxation, when the real problem was a credit claimed in the wrong country or in the wrong category.
  3. Leaving a company or account abroad dormant and unreported on the basis that it does nothing, when the reporting obligation attaches to ownership rather than to activity.
  • A named reviewer signs off every statutory filing.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Consultations scheduled to your working day rather than ours.

One call now is worth more than a filing season of guessing.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

Where US taxes after moving abroad comes into this file

People reach this page searching for US taxes after moving abroad. It is covered here as it applies to moving to Netherlands — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

Canadian, American and NRI professionals on Dutch assignments, and holding structures with Dutch entities.

From first contact to filed return

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Section 195 TDS
India's obligation on a payer to deduct tax from a sum chargeable in India paid to a non-resident, with the payer liable if the determination is wrong.
Implicit support
The benefit a group member gets from mere association with the group. It is not chargeable, which is why a guarantee fee is priced on the incremental benefit only.
Mark-to-market election
An election to tax a holding on its annual change in value rather than on realisation, available for certain foreign funds and used to escape the default regime.
Exit charge
A payment for value transferred when functions, assets or risks are moved out of a jurisdiction in a restructuring.

Moving to Netherlands — what the published fees look like

A move to the Netherlands part-way through a year leaves payslips on both sides of the date, which is what makes it more than a single return. Dutch withholding begins when you arrive, the home return still covers the months before it, and the fee reflects how many employers sit either side.

Individual tax filing

$349fixed, before work starts

Covers: A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.

See this fee page

What working with us on moving to Netherlands looks like

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

Two of the firm’s advisers at a desk in the Delhi office

How the engagement runs, phase by phase

Step 1

The opening call

We start with the chronology: dates, countries, and what has already been filed

Step 2

Scope in writing

You get the scope and the fee in writing before we touch anything

Step 3

Prepared and checked

The work is prepared and reviewed by a named person, not a queue

Step 4

Filed, then supported

Nothing is filed until you have read it

The firm’s founder at his desk in the Delhi office

A fixed quote first, in writing

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

More of the same work, from other angles

Each of these carries its own guide, pricing pointers and FAQ.

Services these clients use most

Lower or nil TDS certificate under section 197 Lower nil TDS certificate section 197 — the guide, the FAQ and the fixed fee.
Holding company across borders The full guide to holding company across borders, with the fee fixed before any work starts.
Form 10F — treaty information (India) Its own page: form 10f India — mechanism, deadlines and published fees.
Form W-7 — ITIN application Everything on form w-7 ITIN application, at the same depth as this page.
Form T2091 — principal residence exemption: capital gains, foreign Principal residence exemption capital gains foreign property — the guide, the FAQ and the fixed fee.
Form 3CEAA — master file (India) The full guide to form 3ceaa India, with the fee fixed before any work starts.
Foreign-owned US company — filings Its own page: foreign-owned US company filings — mechanism, deadlines and published fees.
Section 195 — TDS on payments abroad (India) Everything on section 195 India, at the same depth as this page.
Form 1042 — annual withholding return Form 1042 annual withholding return — the guide, the FAQ and the fixed fee.

Who we help

Airline pilots — what we charge Airline pilots what we charge — the guide, the FAQ and the fixed fee.
Tax for restaurant & hospitality owners The full guide to restaurant & hospitality owners tax, with the fee fixed before any work starts.
Tax for freelance designers & writers Its own page: freelance designers & writers tax — mechanism, deadlines and published fees.
Software developers — what you owe in each country Everything on software developers what you owe in each country, at the same depth as this page.
Franchise owners — what we charge Franchise owners what we charge — the guide, the FAQ and the fixed fee.
Tax for oil & gas rotational workers The full guide to oil & gas rotational workers tax, with the fee fixed before any work starts.
Tax for airline pilots Its own page: airline pilots tax — mechanism, deadlines and published fees.
Advisors & referral partners cross-border tax Everything on advisors & referral partners cross border tax, at the same depth as this page.
Tax for it contractors It contractors tax — the guide, the FAQ and the fixed fee.

Where our clients live and work

Working remotely from Australia Working remotely from Australia — the guide, the FAQ and the fixed fee.
Working remotely from Switzerland The full guide to working remotely from Switzerland, with the fee fixed before any work starts.
Moving to Japan — the tax year you leave Its own page: moving to Japan — mechanism, deadlines and published fees.
Buying or selling property in Netherlands Everything on buying or selling property in Netherlands, at the same depth as this page.
Moving to Australia — the tax year you leave Moving to Australia — the guide, the FAQ and the fixed fee.
Buying or selling property in Germany The full guide to buying or selling property in Germany, with the fee fixed before any work starts.
Buying or selling property in France Its own page: buying or selling property in France — mechanism, deadlines and published fees.
Retiring in Spain — pensions & withholding Everything on retiring in Spain, at the same depth as this page.
Retiring in Portugal — pensions & withholding Retiring in Portugal — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

Departure inventory built before the move rather than after

A client leaving for a Dutch posting came to us while the move was still being planned. We built the inventory of property held, identified which categories were within the departure charge and which were outside it under the home country's rules, and obtained values at the intended departure date. The tax likely to fall due on unrealised gains was modelled so it could be funded rather than discovered. The engagement produced a valuation file, a departure computation prepared with the return for that year, and a list of ties to close with dates against each.

Case study 2

A bonus and vesting shares split across the move

An employee moved to the Netherlands with a bonus for the previous period still to be paid and share awards vesting over a window that straddled the move. Both payrolls proposed to tax by payment date, which would have put the whole of each amount in the wrong country. We apportioned by the period in which the entitlement was earned, wrote the basis down, and instructed both payrolls before the payments ran. The engagement produced an apportionment schedule, corrected withholding in both countries, and returns on each side that describe the same amounts the same way.

Case study 3

Registered savings left at home reviewed before departure

A client held registered retirement savings and other tax-sheltered accounts at home and intended to leave them untouched during a Dutch assignment. Shelter granted by one country is not automatically recognised by another, and contributions made while abroad can have different consequences from contributions made before. We set out how each account would be treated during the assignment, which ones should stop receiving contributions, and what reporting followed. The engagement produced a written instruction per account, put into effect before the departure date, and a note for the eventual return home.

Case study 4

Facts assembled to support an expatriate facility application

An employer wanted the Dutch expatriate facility for an incoming employee and had assumed the application was a formality. The terms of these facilities have changed over the years, so what mattered was the employee's own history and what could be evidenced of it. We assembled the employment record, the residence history and the supporting documents in the form the application required, and set out what the outcome would mean for the home-country credit position either way. The engagement produced the evidence file, the application submitted with it, and a computation prepared on both outcomes.

Case study 5

A family that stayed behind for a school year

An employee moved to the Netherlands ahead of the family, who remained at home until the school year ended. That gap is the single fact most likely to keep residence open, and the client had been advised elsewhere to file as though the household had moved with him. We set out the position honestly, filed on the basis the facts supported for the first period, and changed it when the family actually arrived. The engagement produced two clearly separated periods, a residence memorandum recording the reasoning, and payroll instructions that changed on the correct date.

Case study 6

Cross-border payroll established for a small employer

A small employer sent its first employee to the Netherlands and had no arrangement for paying someone working there. The immediate questions were which country's payroll obligations applied from the start date, whether the employer's own presence created anything reportable locally, and how the two payrolls would avoid deducting on the same salary. We set out each obligation with its commencement date. The engagement produced a written payroll procedure, registrations completed before the first pay run, and a monthly reconciliation the employer now runs itself.

Case study 7

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

Read how this one runs
Case study 8

A Taxable Presence Created Without an Office

A dependent agent habitually concluding contracts can create a permanent establishment where there is no premises at all. The review tests what the person actually does against what the treaty describes.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

Related-party purchasing, customs value versus transfer price, and foreign-affiliate structures put trading businesses inside the s.247 documentation rules.

Goods crossing a border move the tax question from income to indirect: registration thresholds, place of supply, the customs value and the transfer price between related entities all have to agree with each other. When they do not, the adjustment arrives from two authorities at once and each one uses the other's number.

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Netherlands — questions we are asked

Do I have to file at home while living in Netherlands?

For most people the answer turns on whether the ties that made them resident have actually ended. For a US citizen or green-card holder it does not: the return is due in Netherlands exactly as it would be at home. Everything else on the file follows from which of those you are.

Is there a treaty between my country and Netherlands?

Possibly, and the version in force for your year is the one that matters — protocols and multilateral-instrument positions change what a treaty does without changing its name. We check it against the authority rather than a summary. Where no treaty applies, domestic relief takes over.

I own property in Netherlands. Where is the rent taxed?

Rent from immovable property is almost always taxable where the property is situated, frequently by withholding on the gross amount, with your home country taxing the same income and giving credit. A net-basis election, where one exists, is usually the difference between tax on profit and tax on turnover.

How do I tell the tax office at home that I have left for the Netherlands?

Mostly through the return for the year you leave rather than through a separate announcement. That return states the date residence ended and splits the year accordingly, and it is the document your position rests on afterwards. What supports it is the evidence gathered at the time, the disposal or long letting of the home, the family's movements, the Dutch registration and housing, and the ties closed at home. Assemble that file in the month you move, when the paperwork exists and is easy to obtain. Reconstructing it three years later, when a query arrives, is the same work done badly.

Does departure tax apply if I move to the Netherlands?

Where your home country charges on emigration, the mechanism is that you are generally treated as having disposed of most of your property at market value on the day residence ends, and taxed on the resulting gain even though nothing was sold and no cash came in. Certain categories of property are excluded from that treatment, and which ones depends on your own country's rules. The consequences are an inventory to build, values to fix at the departure date and evidence to keep, and a cash position to plan for, because tax can fall due on gains that are still entirely on paper.

Can I keep my house at home when I move to the Netherlands?

You can, but keeping it available for your own use is one of the strongest indicators that residence never ended, particularly alongside other ties. A property let to an arm's length tenant on a proper lease for the period you are away reads very differently from one left furnished and empty, or lent to family, with your possessions still in it. No single fact decides residence on its own, and this one is weighed with the others. If the house is being kept, we say plainly what that does to the position rather than filing a departure return and hoping it is not examined.

Do I still have to file a US return after moving to the Netherlands?

Yes, if you are a US citizen or a green card holder. That filing follows status rather than address, so it does not end when you register in the Netherlands. Relief for the same employment income can be claimed by more than one route, and the choice made in the first year affects later years rather than being reopened annually, so it is worth deciding deliberately at the start of an assignment. Foreign account and asset reporting begins as soon as the Dutch accounts are opened, triggered by holding them rather than by any income they produce.

When does Dutch payroll start deducting tax from my salary?

From the point the employment is being carried on in the Netherlands, which is usually when you start work there rather than when the paperwork catches up. Two things commonly go wrong in the first months. The home payroll keeps deducting as though nothing had changed, so tax is being collected by two countries on the same salary at once, and any expatriate facility that might apply has not yet been granted, so the withholding is higher than it will settle at. Both are fixable, but they are much easier to fix in the first weeks than at the end of the year.

Which country taxes a bonus paid after I move to the Netherlands?

Generally the country where the work that earned it was performed, rather than the country you were living in on the day it was paid. So a bonus for a period worked at home, paid after the move, is usually sourced to the earlier period, and the same logic applies in reverse to a payment that arrives at home for Dutch service. Share awards that vest over a period straddling the move are apportioned on the same reasoning. Payroll systems tend to tax by payment date, so this is one of the corrections that has to be made deliberately rather than being caught automatically.

What is a totalization agreement and how do I use one?

A social security agreement that stops you contributing to two systems for the same work, and lets periods in both count towards benefit eligibility in either. Which system you stay in depends on the agreement's rules for your situation — a seconded employee usually remains in the home system for a set period, a locally hired one usually joins the host system. You evidence it with a certificate of coverage obtained before or shortly after the assignment starts. See certificates of coverage.

How would a foreign tax authority know I am resident there?

Mostly from information you or your bank already provided. Account-opening forms ask you to self-certify tax residence, and that certification is reported between authorities under the Common Reporting Standard or, for US accounts, under the FATCA framework. Beyond that: employer and payroll filings, property registries, immigration records and the tax filings of anyone who paid you. The realistic planning assumption is that the data arrives. See FATCA and information reporting.

A named reviewer on every filing

A fixed fee for your Netherlands filing

We scope it on a call, quote it in writing, and you see the result before anything is filed.

  • Fixed fees agreed before work starts
  • Re-quoted, never silently invoiced
  • Offices in India, the USA, Canada and the UAE

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068