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Tax on income earned abroad


I currently work in Libya and spend approximately 6-7 months in the country and return to my home in the Netherlands on my time off. I do not work in Holland nor do I have a Dutch employer. I am an Irish national and hold temporary residency. My house and family - wife and two children are in the Netherlands. As I spend more than 6 months of the year outside of Holland, with my income earned abroad through a foreign company, am I liable for income tax?


Since you are living in the Netherlands you will have to declare your world wide income in your Dutch tax return. This includes the income earned in Libya. The Netherlands don‘t have a tax treaty with Libya. In that case the Decree to prevent double taxation becomes applicable. This decree will arrange that (double) taxation in the Netherlands can be prevented for the income from Libya if you are also taxable in Libya on this income. 

The fact that you are in Libya more than 6 months per year is not relevant. Your main residence remains the Netherlands, since your wife and children stay in the Netherlands and you have a house here. 

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Comments (4)
Comment by Raje on Wed, May 10th, 2017 at 3:23 PM
Does Netherlands have any tax slab/brackets for individuals who are Dutch citizens, but living and working outside NL for more than 180 days a year? Or the earnings of such individuals is taxed in same tax slab/brackets and a resident Dutch citizen? regards;
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 1:57 PM
If you live and work outside the Netherlands you should pay tax in the country where you work and live. In priniple not in the Netherlands.
Comment by Hi on Tue, Jun 20th, 2017 at 2:09 PM
Thanks for your reply. Further, what if I am working full time in a tax free country like Dubai or somewhere else in Middle East?
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 2:31 PM
If you really live in Dubai then you fall entirely under the Dubai tax system, which can mean zero tax. If however the Netherlands remained the center of your life you will still not pay tax in Dubai but instead you may have to pay tax in the Netherlands.
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