Many clients begin tax planning for emigration six months too late. The consequences can be difficult to undo.
Emigration & Relocation
Emigrating from or immigrating to the Netherlands triggers specific 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 emigration year tax return, any conserverende aanslag arising on pension rights or a substantial interest, the determination of Dutch fiscal residency and the application of the relevant tax treaty. For immigrants, we advise on the 30% ruling, the partial non-resident taxpayer status and the 183-day rules.
What we do?
- Pre-emigration tax planning, including optimal timing, pre-departure restructuring and Dutch exit tax analysis
- Fiscal residency analysis and treaty tie-breaker assessments
- Emigration year tax return preparation and filing
- Conserverende aanslag analysis, deferral and settlement on pension rights and substantial interest holdings
- 183-day rule analysis and source-state taxation of employment income
- Immigration to the Netherlands and 30% ruling application
- Partial non-resident taxpayer status and applicable transitional provisions
- Post-emigration Dutch tax obligations and continued nexus to the Netherlands
- Treaty advice on destination countries
Who is it for?
- Dutch residents planning to emigrate abroad
- Entrepreneurs who have sold or are planning to sell their business in connection with emigration
- High-net-worth individuals with significant pension rights or substantial interest holdings
- Foreign nationals arriving in the Netherlands to take up employment or run a business
- Returning Dutch nationals re-establishing Dutch fiscal residency
Get in touch with our specialists
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At Taxboutiq, we provide expert tax advice and tailored support for businesses and individuals. Whether you have a question about our services, need guidance on a tax matter, or would like to schedule an introductory meeting, we are happy to assist.