Moving to the Netherlands

Are you considering moving (back) to the Netherlands? Most likely you have several scenarios in mind and you are wondering what the tax impact and benefits of each scenario would be. We would be happy to support you with tax advice. If you have already moved, we can file your M-form correctly and tax-efficient.

How to optimize your tax situation

Especially if you own (a) house(s) and have assets, a business, or other interests abroad, moving to the Netherlands is something to be carefully prepared. Moving to the Netherlands can give you several Dutch tax refund opportunities. If you seek immigration tax advice in an early stage, you can often still optimize the situation tax-wise. For example, you can organize beforehand that you are entitled to the 30% ruling by setting up a BV or being hired by a Dutch company. This would mean that 30% of your salary is tax-free and you do not have to declare your worldwide assets in your Dutch tax return (for 5 years). The timing of registration or buying a house is also very important.

M form

For the year you migrated to or from the Netherlands, you will have to file an M form which gives you several extra refund opportunities. Make sure your entire situation is carefully considered by a tax advisor to prevent costly mistakes or missed refunds.

Moving to the Netherlands example situations

You are in need of a tax advisor. You and your family are planning to move to the Netherlands next year. You and your wife will both continue working remotely for your current employers. You now have a full-time indefinite contract with a fixed annual salary. You are wondering if there is a possibility to keep it that way or that you should become self-employed and invoice your employers for services each month.

Would your UK employer consider setting up an NL payroll? This could be very advantageous for you. If you have never lived in the Netherlands before you might also benefit from the 30% ruling that way. becoming self-employed is hardly an option because working from a sole trader company requires more than just one client.

You are an Italian and received a job offer as a contractor for a German company. They would give you the opportunity to work remotely. Since your girlfriend lives in the Netherlands you are considering relocating from Italy to the Netherlands and work remotely for the German company. You want to understand how this would work tax-wise.

If the job offer involves an NL payroll through which you are paid you will become taxable in NL but your tax exposure could be limited by making use of the 30% ruling. It is important to do things in the right order to qualify for this.

You are looking for an accountant to manage your situation. You are an independent worker currently resident in the UK and you would like to relocate to the Netherlands. You would like to have some tax advice before you move.

It is important to check out possibilities prior to moving. Have you lived in NL before? Would you have a company in the UK at the moment? What will your income look like when you move to NL? There may be a favorable way to set this up. We can advise as well as look after your specific tax needs and liaise with your UK advisor if needed.

You are a US citizen moving to the Netherlands. You are looking at options to keep working for your US employer from the Netherlands and want to know more about the 30% ruling and 183-day rule.

When immigrating and registering in NL you will become taxable for your worldwide income and wealth. The 183 day rule is only relevant if you are working more than 183 days in another country than NL and then NL will grant double taxation deduction. The 30% ruling can be applicable but you must have a Dutch employer. There is various ways to create a Dutch employer but your US employer will need to cooperate to make this work. If your US employer already has a fixed establishment in NL then we can simply add you to the NL payroll or set up an NL payroll.

Your wife has signed a contract for a job in The Hague and you will be moving to the Netherlands. You are currently living in Spain, from where you are working remotely for a US employer. You intend to keep working for this US company from the Netherlands and want to know what is possible tax-wise and how to prevent double taxation.

Upon immigration, you will become taxable for your worldwide income and wealth. I assume the Dutch employer of your wife will make sure the 30% ruling is requested. Is that correct? You will also become taxable for your US employment as you will physically work in NL. This should be structured via a Dutch employment situation. There is various ways of creating a Dutch employer but it will need the cooperation of your US employer. There should be no double taxation as you should only pay tax in NL and exemption should be applied in the US. The 30% ruling may also be applicable for yourself if you meet all criteria and this will not double be the best way forward. I will be glad to help with the practical working out.


As an expat and business owner, my income taxes can get pretty complicated. But thanks to the folks at J.C. Suurmond & zn., I don’t have to worry about getting things wrong or forgetting obscure tax rules. It’s great to feel like I have someone on my side dealing with the Dutch tax authorities. They’ve handled my taxes for years, and I hope they will for years to come. Thanks 🙏🏼”

– Brian Pagán-


“Work in the US, through secondment by a Dutch research institute. Sander was able to advise me on avoiding double taxation and other tricky questions, and help with filing taxes in NL during the last two tax seasons. Professional and prompt responses, can certainly recommend!”

– Roelof Smit –


“They are very helpful and responsive in the times of need. Good and clear communication of right information.”

– Mishanthini Sivasamy –

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Who are Suurmond Tax Consultants

Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.

In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of  tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country. 

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J.C. Suurmond & zn. Tax Consultants
Zwarte Zee 100
3144 DE Maassluis
T: +31 (0)10-3033701


General information

CoC register: 27224918
VAT: NL 8016.36.668.B.01
Tax consultant number: 330826