Referenties

Tax return 2021 and coronavirus (measures) tax implications

11 April 2022

Was your international working and living situation in 2021 still affected by the coronavirus (measures)? In that case, it is important to check what the consequences are for your 2021 tax return. If you worked more days in the Netherlands in 2021 than abroad or the other way around this may have tax consequences. This is because your physical work location determines where you have to pay income tax.

What situations

This could be the case in the following international job situations in 2021:

  • you are forced to work at home in the Netherlands and you can no longer work abroad;
  • you can no longer work abroad and you cannot work from home in the Netherlands, but your wages are still paid;
  • or you can no longer work abroad, but you cannot do the work from the Netherlands and you will not be paid any wages, but receive a (temporary) unemployment benefit;
  • you are staying in another country and are performing your work from home there;
  • you may also not be able to work at all because you and / or family members are ill at home due to the coronavirus;

In these situations tax will be levied in another country than normal / expected and there will be tax consequences. If you have been in a situation like the ones mentioned above in 2021 and do you want to know what this will have for tax consequences or how you can take this into account? Please contact us and submit your situation to us.