Tax non-resident - determination and payment of taxes

Questions and Answers > Category: Taxation of IP > Tax non-resident – determination and payment of taxes

Sergei 5 years ago

Hello.
Please send in the correct direction in advance, possibly later using your services for filling out the declaration.
We are a family with 3 children, moved to the Netherlands under the (highly) skilled migrant program (kennismigranten). The wife came as a specialist in 2018 full calendar year. As a dependent partner, I came only in the second half of 2019: I received a residence permit card on July 3, 2019, BSN and registered in Gemente on September 12, 2019.
The fact is that until December 30, 2019, I continue to work for a Russian company, travel to Russia every 2 weeks and finish the project. The final calculation will be carried out by the accounting department in a Russian company with a deduction of 13% of personal income tax.
On your website, I found information that if 183 days have not passed since registering with the municipality (obtaining BSN), then I will not be considered a Dutch tax resident in 2019. Please clarify:

Did I understand the definition of tax residency correctly?
If in 2019 I will not be a tax resident of the Netherlands, do I need to file a tax return in the spring of 2020? Will it be necessary to indicate there this income that I received in Russia from the moment of registration with the Municipality? Or indicate income and then return the tax through you?
Is it really possible to avoid additional taxation from the Netherlands for the specified period at all?

Thank you.
Sergei

1 response

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Nalog.nl Admin 5 years ago

Sergey, good afternoon.

We apologize, the information on the site was not updated. The 183 days rule does not apply to tax residency, but only to your residence permit. In theory, having received a residence permit, you should live in the country for more than half a year, but this still needs to be proved, and if you have a residence permit all year, then this is almost never done.

So on your question. You must submit a declaration, firstly, if you know that you have more than 50 euros to pay and, secondly, if you received a letter from the tax office asking you to submit it. There is also a law to avoid double taxation, according to which if you have already paid taxes in the country of income, you do not have to pay them again.

That is, in theory, you can not submit a declaration for 2019 if you have not received a letter from the tax office, however, if you plan to receive the money received in the Russian Federation to a Dutch account, it is better to file a declaration and have documents confirming their origin. If you fill out the declaration correctly, they should not be taxed on them.

You can submit a declaration through us, then we can first show you the calculation that will turn out and advise on how and what is more profitable to show.

Best regards, Nalog.nl team