Many clients begin tax planning for emigration six months too late. The consequences can be difficult to undo.

Emigration & Relocation

Emigrating from the Netherlands — or immigrating to the Netherlands — triggers a specific set of Dutch tax obligations and opportunities that depend heavily on timing and preparation. We guide individuals through the full Dutch tax cycle of a cross-border move. For emigrants, this means addressing the M-biljet, any conserverende aanslag (provisional tax assessment) arising on pension rights or a substantial interest (aanmerkelijk belang), the determination of Dutch fiscal residency, and the application of the relevant tax treaty. For immigrants, we advise on the 30%-ruling / expat scheme, the partial non-resident taxpayer status (which has been abolished as of 1 January 2025 with a transitional arrangement in place), and the 183-day rules.

What we do?

  • Pre-emigration tax planning: optimal timing, pre-departure restructuring, and Dutch exit tax analysis
  • Fiscal residency analysis and treaty tie-breaker assessments
  • M-biljet (emigration year tax return) preparation and filing
  • Conserverende aanslag: analysis, deferral, and eventual settlement on pension rights and AB-aandelen
  • 183-day rule analysis and source-state taxation of employment income
  • Immigration to the Netherlands: 30%-ruling / expat scheme application (currently 30%, reducing to 27% from 2027)
  • Partial non-resident taxpayer status: transitional provisions for those who held the scheme before 1 January 2024
  • Post-emigration Dutch tax obligations and continued nexus to the Netherlands
  • Treaty advice on destination countries (UAE, Belgium, Spain, Germany, and others)

Who is it for?

  • Dutch residents planning to emigrate abroad, particularly to the UAE, Belgium, or Spain
  • Entrepreneurs who have sold or are planning to sell their business in connection with emigration
  • High-net-worth individuals with significant pension rights or an AB-pakket subject to a conserverende aanslag
  • Foreign nationals arriving in the Netherlands to take up employment or run a business
  • Returning Dutch nationals re-establishing Dutch fiscal residency
CONTACT US

Let's get in touch

At Taxboutiq, we are ready to provide you with the expert advice and personalized support you need to achieve your financial goals. Whether you have a question about our services, need assistance with tax planning, or want to schedule a consultation, our team is here to help. Contact us today!