Emigration and Tax in the Netherlands

If you move abroad, you can choose between domestic and foreign tax liability for the year of emigration and, in some cases, also in the year after. In the case of domestic tax liability, all your income, including foreign income, is taxed. For this, you can also make use of the provisions in the Dutch tax system, such as deduction of mortgage interest. In the case of foreign tax liability, you are not allowed to do the latter and only your Dutch income is taxed.

Regarding emigration and taxes, there are often a number of things that can be of benefit to you. Sometimes, for example, it is possible to invoke the so-called secondment scheme, so that the mortgage interest deduction can be retained.

What is most beneficial in your situation depends on many factors. Our expertise in international tax advice can help you make the right choice. Even if you want to return to the Netherlands from abroad after a while, we offer expert advice.