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.


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).
 
Attached Files
There are no attachments for this article.
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.
Name
Email
Security Code Security Code
Related Articles RSS Feed
When will I receive the final tax assessment from the Dutch tax authorities?
Viewed 3308 times since Thu, Mar 14, 2013
Can I object against a tax assessment which I have received?
Viewed 13609 times since Fri, Nov 4, 2011
What is an M form?
Viewed 12111 times since Thu, Nov 3, 2011
Can I get a copy of the Dutch tax assessments for previous years?
Viewed 1360 times since Fri, Nov 6, 2015
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 3882 times since Wed, Mar 21, 2012
Should I also send you the big blue envelope I received from the tax authorities?
Viewed 2837 times since Mon, Nov 28, 2011
Dutch taxation on uk properties
Viewed 4016 times since Fri, Aug 30, 2013
Tax return - part of the year - can it be filed online and will I get a refund?
Viewed 2571 times since Wed, Jan 16, 2013
Capital gains earned with the sale of property outside the Netherlands
Viewed 50381 times since Thu, Jun 20, 2013