Residency Cases Residency Mistakes

/Residency Cases Residency Mistakes

Residency Cases Residency Mistakes

In this case a British national terminated his rent agreement in England before he registered himself in The Netherlands. He put his Dutch address on his correspondence and on the flight tickets. In addition he filed an immigration income tax return in The Netherlands, in which he stated he lived with his Dutch girlfriend in The Netherlands. All of this happened before he was hired in The Netherlands.

Court The Hague denied him the 30% ruling because he was not hired from abroad. He was already a resident of The Netherlands before he was hired.

This British national made a lot of residency mistakes and therefore did not get the 30% ruling. We have mentioned it before, but always consult a tax advisor if you plan to (de-)register yourself . It can save you (or cost you) a lot! A good advisor could have made a big difference for this British national.

Technical reference (for tax professionals): Court The Hague, October 29, 2015