Lately we have received a lot of queries about a so-called emigration tax or Exit Tax. A motion was passed by parliament in October, asking the government to explore options for restricting tax evasion when leaving the Netherlands e.g. through a fictitious domestic tax liability after emigration. The parliament has requested a response before the end of the year. As this is only a motion, it is by no means certain whether this will have any further legal effect. No conclusions can yet be drawn from this and the government’s response to the motion should be awaited.