Whitepaper : Tax Residency
Where do you live? A question that seems easy to answer, but is of great importance for income tax in an international context. The (tax) residence determines in which country a person pays tax and is covered for social security.
Determining tax residence is a very factual matter. The Dutch Income Tax Law does not contain a definition of the term “domicile”. According to established case law, all relevant facts and circumstances must be considered. 
In order to determine which country is the country of residence for tax purposes, the question must be answered: with which country do you have the most lasting connection?

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