Your tax residence determines where you are liable for tax on your worldwide income and assets. The Dutch Tax Authority assesses whether you have “a lasting personal connection” with the Netherlands to determine your tax residence. This is not only about where you sleep, but also where you work, are socially active, and have economic interests. Owning a home in the Netherlands, even if you rent it out, can still indicate a lasting connection.
A short (periodic) stay in another country, such as an annual winter stay of a few months, usually does not change your tax residence. However, that does not automatically mean you only owe tax in your country of residence. This strongly depends on your specific situation and the local tax rules of the country where you temporarily stay.
"}},{"componentType":"sectionTitle","title":"Working abroad as an employee"},{"componentType":"paragraph","richBody":{"value":"The country where you work may also consider you a taxpayer under its local tax rules. These rules can conflict with Dutch regulations, meaning you might be subject to double taxation. Tax treaties (the Netherlands has about 100) often specify which country has the right to tax in such situations. Without a treaty, the Netherlands may still offer unilateral measures to prevent double taxation[1].
Generally, the country where you perform your work may tax your salary if one of these conditions applies:
Besides taxation, working abroad as an employee also involves social security. The main rule is that you are insured in the country where you work.
If you work temporarily in another country or across multiple countries, a social security treaty may apply. These agreements typically specify in which country you are insured and liable for contributions. It is crucial to arrange this properly. If something happens and your social security status is not in order, the consequences can be significant. Think, for example, of your entitlement to benefits or access to medical care.
[1] This is based on the Dutch Decree on the Prevention of Double Taxation 2001 (“Besluit voorkoming dubbele belasting 2001”).
"}},{"componentType":"sectionTitle","title":"Running a business abroad"},{"componentType":"paragraph","richBody":{"value":"The country where you operate may also tax your income or profits. In many treaties, the work country may levy taxes if you have a permanent establishment there, essentially a fixed business facility such as an office, workshop, or branch from which the business is partly run.
This is important if, for example, you buy or own property abroad and regularly manage your business from there. Even allowing employees to work from abroad can sometimes create a permanent establishment. Discuss these points with your tax advisor.
"}},{"componentType":"sectionTitle","title":"Holiday home abroad"},{"componentType":"paragraph","richBody":{"value":"In most treaties, the country where your holiday home is located may tax it under its own rules. In the Netherlands, you must declare the value of your foreign property in Box 3, along with any related debts. The Netherlands usually prevents double taxation through a proportional exemption in Box 3.
Note: even if you do not rent out your property, some countries may tax a notional rental income.
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Example
"},"icon":{"transformBaseUrl":"https://assets.ing.com/transform/3226510c-7409-47ec-a8dc-0c131b711ae5/Transactions-Plusminus_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/278a3dfbe39fb4e6/original/Transactions-Plusminus_Outline.svg","extension":"svg"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Suppose your assets total €3 million, including a house in Portugal worth €500,000. For simplicity, we ignore the tax-free allowance.
Note: you may also owe tax in Portugal.
[1] For 2026, the deemed return in Box 3 for the asset category ‘other assets’ is 6.00%
[2] You can also calculate this using the proportional exemption formula: foreign Box 3 income ÷ total Box 3 income × total Box 3 tax.
"}}]}]},{"componentType":"sectionTitle","title":"Practical points"},{"componentType":"paragraph","richBody":{"value":"Spending a few months abroad in winter does not change your tax residence in most cases. However, you may still face local taxes if you work or run a business there. Do you own a second home? It is often taxed in the country where it is located. Consult a tax advisor specialising in international matters to avoid surprises.
Written by Stef Goossens and Robert Mantel, Tax Expertise Managers.
"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of 22 December 2025","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and is intended solely to inform and provide practical tips. We recommend consulting a specialist for your financial and/or wealth planning. While this article has been compiled with the utmost care, inaccuracies or omissions may occur. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from this information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered in Amsterdam.
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