Résidence fiscale en Netherlands : le test des 183 jours

The Netherlands uses a facts and circumstances test. Physical presence of 183+ days is a strong indicator but not the sole criterion.

Année civile (janvier à décembre). Cela signifie que votre décompte de jours repart à zéro chaque 1er janvier. Les jours de l'année précédente ne sont pas reportés.

Si vous dépassez 183 jours, Netherlands peut imposer vos revenus mondiaux en tant que résident fiscal. Les conséquences exactes dépendent de votre situation personnelle, des conventions fiscales applicables et du type de revenus concerné.

Dutch tax residency turns on where the centre of your personal and economic life actually sits. The Belastingdienst weighs a long list of factors: where you live with your family, where you work, where your savings and major assets are, whether you are registered with your municipality (BRP), and how long you spend in the country during the year. No single number decides it.

Day count enters as evidence rather than as a decisive trigger. Crossing 183 days in the Netherlands strongly suggests residency, but staying below 183 will not save you if the rest of your life is plainly anchored here.

Registering with the BRP and having a home permanently available to you both create strong presumptions of Dutch residency. The Belastingdienst still reviews each case on its merits, but starting from those two markers is hard to argue out of.

The 30% ruling is the relevant regime. It used to give qualifying highly skilled migrants a tax free reimbursement worth 30% of gross salary for five years, alongside an option to be treated as a partial non resident for box 2 and box 3 purposes. From 2024 the percentage steps down across the five years to 30%, then 20%, then 10%.

Dutch treaties follow the OECD model, and the Netherlands has extensive treaty coverage, which is part of why so many international holding structures are based here.