Zasady rezydencji podatkowej w Netherlands: test 183 dni
próg 183 dni
Jak działa zasada 183 dni w Netherlands
The Netherlands uses a facts and circumstances test. Physical presence of 183+ days is a strong indicator but not the sole criterion.
Rok kalendarzowy (od stycznia do grudnia). Oznacza to, że licznik dni resetuje się co 1 stycznia. Dni z poprzedniego roku nie przenoszą się.
Jeśli przekroczysz 183 dni, Netherlands może opodatkować twój światowy dochód jako rezydenta podatkowego. Dokładne konsekwencje zależą od twojej sytuacji osobistej, obowiązujących umów podatkowych i rodzaju dochodu.
Jak działa liczenie
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.
Co liczy się jako dzień
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.
Poza samym liczeniem dni
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.
Szczególne reżimy podatkowe
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%.
Umowy o unikaniu podwójnego opodatkowania
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.
Najczęstsze pytania
Is the 30% ruling still 30% for all five years?
No. From 2024 the ruling stepped down to 30% for the first 20 months, 20% for the next 20, and 10% for the final 20. Transitional rules apply for arrivals before that change.
Can I avoid Dutch residency by not registering with the BRP?
Not on its own. The Belastingdienst looks at where you actually live, work, and keep your day to day life. Skipping registration tends to draw scrutiny rather than shield you from it.
Does the 183 day rule appear in any Dutch context?
Yes, in tax treaties between the Netherlands and other countries, for splitting employment income. It is not the residency test for individuals under domestic Dutch law.
Oficjalne źródło: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/individuals
Śledź swoje dni w Netherlands
BorderLog liczy twoje dni automatycznie i ostrzega cię, zanim osiągniesz próg 183 dni.
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