Tax residency

Facts and circumstances
So residency is based on facts and circumstances. Facts that are often considered are for example:

Personal ties
- where do you normally spend your evenings / weekends
- where does your family (partner & children) live
- where do you have subscriptions to sports clubs
- where do you have subscriptions to newspapers / magazines
- where do you go to the dentist / general practitioner
- where do you have your phone number

Economical ties
- where do you have a house at your disposal
- where are you employed
- where are you insured
- where do you hold bank accounts

Resident taxpayer
If you live in the Netherlands based on facts and circumstances, you are taxed as a resident taxpayer of the Netherlands. The tax form that needs to be filed is the P-form or "P-biljet" in Dutch. A resident taxpayer is taxed in the Netherlands on the worldwide income. Read more..

Non-resident taxpayer
If you live in another country, you will be taxed as a non-resident taxpayer of the Netherlands. In that case the tax form that needs to be filed is the C-form or "C-biljet" in Dutch. As non-resident taxpayer, the tax liability in the Netherlands is limited to Dutch source income. Read more..

Part year resident taxpayer
If your residence position changed in the year, so in case of immigration or emigration, you are considered as a part year resident taxpayer of the Netherlands. In that case, an M-form or M-biljet" in Dutch is the tax form that needs to be filed. Read more..

Note that the Dutch tax authorities initially base residency on registration records. They only accept the tax form that they expect based on these records, which can be incorrect - because registration is required to move into a rental property. In such situation, a request needs to be filed to change the records, so that they can accept the correct tax form. Read more..