Taxable income is divided into three categories or “Boxes”. Different tax rates and regimes apply to the taxable income per Box. Designated and permitted deductions related to the income in each Box, reduce the income in that particular Box. Deductions (or losses) belonging to one Box cannot (generally) be used [...]
How can you become a resident in more than one country at the same time? There are many cases in which an individual can be considered as a resident under the domestic income tax laws of multiple countries, especially in the year of immigration/emigration. This is also a common occurrence [...]
Residency For the purpose of Dutch gift and inheritance tax, the residence of the donor or deceased is relevant; not where the assets are located nor where the recipient is resident. In principle, if someone residing in the Netherlands gifts an asset to someone resident elsewhere or if someone dies [...]
Many people dealing with global mobility have heard about the 183-days-rule. People who have been expats themselves, or know people who have been on international assignments, may tell you at the golf or tennis club that everything is fine, as long as you do not work more than 183 days [...]
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