Consequences of COVID-19 coronavirus on 183 day rule

Due to the measures regarding the coronavirus your work situation may look different. For example if you normally work and reside in different countries you will now probably work more in one place during the corona crisis, in the Netherlands or abroad. Or if you are an international working full-time in the Netherlands you may suddenly be working remotely for your Dutch employer from your home country.

These unexpected situations can have tax consequences, since the country where you reside while working is most relevant for the tax calculation. If The Netherlands is your usual country of residence and work location The Netherlands will have the exclusive right to levy income tax in 2020 instead of abroad. The Netherlands will tax your world income. But in case you unexpectedly work more than 183 days outside of the Netherlands this year it may be that the other country may levy tax. Or it could be the other way around.

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Example situations of 183 day rule and the coronavirus