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Tax return for non resident working as freelancer for a Dutch company, mostly outside NL


Question:
 
I live in Spain, am married and registered there and also pay social security in Spain. I have a business in Spain and worked in 2010 for 6 month on contract basis for a Dutch company (whereby more than 95% of the time was spent outside the Netherlands but within the EU.
 
Do I have to file a tax return in the Netherlands? Or can I choose? For the remaining 6 months I was unemployed.
 
Answer:
 
If you were working for the Dutch company as a freelancer whereby the company paid your monthly invoices then the income is taxed in Spain, since that is where your business is based. Of course the tax authorities can argue that you were not a freelancer but an employee since the Dutch company was your only client, so you were not really independent.
 
If you were on an employment contract you can argue that the salary is not taxed in the Netherlands since the actual work did not take place in the Netherlands, or only just for 5%. In that case you will have to determine if another country besides Spain has the right to tax your salary. If you worked in Spain (most of the time), you will have to pay tax on the income there. By filing a tax return in the Netherlands you can claim back the wage tax which was withheld (plus the premiums for the social security since you worked more than 25% of the time in your home country Spain).
 
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Comments (2)
Comment by bozhidar bozhanov on Fri, Jan 24th, 2014 at 8:03 AM
can the dutch authorities argue that i
Comment by arjan enneman on Sun, Feb 2nd, 2014 at 12:01 AM
Whether the Dutch tax authorities treat you as a freelancer or an employee depends on the actual situation. See also http://www.expatax.nl/freelancer for more info.
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