Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


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

 

Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Tax for married people. Will tax on my income be higher if my partner finds a job?
Viewed 2785 times since Mon, Oct 20, 2014
Fake phishing emails which seem to come from the Dutch tax authorities
Viewed 14919 times since Thu, Jan 17, 2013
Tax on income earned abroad
Viewed 4976 times since Fri, Aug 30, 2013
IB-60 form: overview of your taxable income in a year
Viewed 62076 times since Thu, May 30, 2013
What are the tax rates in 2012?
Viewed 3256 times since Tue, Nov 29, 2011
Within which time span will the tax authorities have to send me a tax assessment?
Viewed 6339 times since Sun, Dec 11, 2011
What are the amounts for wage tax and premiums social security - LB/PR. VOLKSVZ?
Viewed 6722 times since Thu, Dec 10, 2015
Are certain assets exempted from taxation in Box 3?
Viewed 17612 times since Wed, Oct 24, 2012
I am sending money back to my family. Will this incur tax?
Viewed 14150 times since Thu, Feb 2, 2012
Transfer tax structurally reduced to 2%
Viewed 3389 times since Thu, Jun 14, 2012