05/11/2023
183 Day Rule: ๐
Consider this situationโฆ
Your situation: ๐ผ You're considering an employment offer from a Dutch company. Although you'll earn a salary from the Netherlands, you'll still reside in Portugal and mostly work from there. โ๏ธ Your new job involves frequent traveling worldwide. You don't expect to visit the Netherlands for work (meetings, etc.) for more than 183 days per year. You wonder if you'll need to pay taxes in the Netherlands anyway. ๐ฐ๐
Our answer: If you're on a Dutch payroll and due to your domicile, you're only taxable for days physically worked in NL. Any other days are taxable in Portugal. ๐ก You'll also need an exemption in NL for social security contributions and health insurance, as they'll continue in Portugal. It's possible to correct this later through a tax return. Your future NL employer may have ideas on addressing this issue. Being on a Dutch payroll isn't strictly necessary. The NL company can likely run a Portuguese payroll through their NL company or an entity in Portugal. We're happy to provide further advice. ๐ก
Source: https://www.suurmond-taxconsultants.com/183-day-rule/
Pay attention! ๐
With the 183-day rule, small nuances in situations can lead to different outcomes. ๐ You can't simply apply example situations to your own. ๐ซ
Do you work abroad for part of the year while living in the Netherlands? The 183-day rule prevents you from paying tax on your salary in two countries and determines...