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Paid from Holland - living and working in UK now

Question:
 

I’m looking for someone who can assist with tax matters.

I am a UK National/citizen, last year I lived and worked in Netherlands (have SoFi number) for a Dutch company. From Jan 1st this year I have moved back to live and work in UK but I continue to be employed by the Dutch company.

 

I think I have the option of paying Dutch tax (maybe I am then eligible for the 30% ruling).

I am sure you understand the types of questions I am thinking of and why I would like assistance from a professional in NL tax matters.

Can you assist?

Answer:

As long as you work in the Netherlandsyou will have to pay tax on your salary in the Netherlands the same way as when you were living in theNetherlands. If you had the 30% ruling at that time then it should still be applicable. You however mention that you do not work in the Netherlands anymore but in the UK now. Since you are also living in the UK, the UK will tax your world wide income unless another country has a higher right to tax certain income based on the applicable tax treaty. The tax treaty between the UK and the Netherlands divides the right to tax income from employment to the country in which the work is actually performed. So although you are employed by a Dutch employer, you are fully taxable in the UK on your entire income. So your Dutch employer will have to set up a payroll administration in the UK for you.

Since there is no taxable income left in the Netherlands it is not possible to opt for taxation in the Netherlands and secure the 30% ruling.

It may be possible that your Dutch employer has arranged an A1 statement indicating that you are still paying premiums social security in the Netherlands.  

See also: Double tax agreement implications - working in the Netherlands and in the UK at the same time

 

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