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


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?


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.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
How can I pay a tax assessment from the tax authorities? I am outside the Netherlands.
Viewed 13656 times since Thu, Jun 14, 2012
What is the tax year in the Netherlands?
Viewed 4005 times since Sun, Nov 27, 2011
What are the tax rates in 2012?
Viewed 3044 times since Tue, Nov 29, 2011
Can I open a savings account for my child and will he pay tax on the interest ?
Viewed 11494 times since Wed, Mar 21, 2012
Leaving the Netherlands
Viewed 1770 times since Mon, Oct 20, 2014
Should the kinderbijslag be reported in my tax return?
Viewed 2892 times since Thu, Apr 11, 2013
Claiming tax back as a student with a part time job
Viewed 106306 times since Wed, Jun 26, 2013
My partner has no income, is she entitled to a refund or tax credit?
Viewed 29023 times since Tue, Dec 13, 2011
Capital gains earned with the sale of property outside the Netherlands
Viewed 50387 times since Thu, Jun 20, 2013
I may earn an income in two countries. Can I reduce tax rates this way?
Viewed 5853 times since Tue, Dec 6, 2011