Налоговое резидентство в стране Netherlands: правило 183 дней
Порог 183 дней
Как работает правило 183 дней в стране Netherlands
The Netherlands uses a facts and circumstances test. Physical presence of 183+ days is a strong indicator but not the sole criterion.
Календарный год (с января по декабрь). Это означает, что ваш счётчик дней обнуляется каждого 1 января. Дни предыдущего года не переносятся.
Если вы превысите 183 дней, Netherlands может обложить ваш мировой доход налогом как налогового резидента. Точные последствия зависят от вашей ситуации, действующих налоговых соглашений и типа дохода.
Как считаются дни
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.
Что считается днём
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.
Помимо подсчёта дней
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.
Специальные налоговые режимы
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%.
Налоговые соглашения
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.
Частые вопросы
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.
Официальный источник: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/individuals
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