While there is a lot to say about the Dutch tax system, we will stick to the basics on this website. When moving to The Netherlands, it is important to know whether you are considered resident tax payer or non-resident. The Dutch tax office determines which category is applicable. Residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident. These criteria are taken into consideration in relation combined and are measured by the Dutch tax office.
A few examples:
1. Where do you rent or own property?
2. Where does your family reside?
3. Where do you work?
4. Are you registered as member of/subscriber to e.g. sports associations, newspapers?
5. For how long will you be living in The Netherlands?
You can assume that, when you are living in The Netherlands and receive a Leiden University salary, you will be considered a resident. If you receive a grant from your country of origin, you may however be seen as non-resident. If you are unsure about your taxpayer’s status, you can contact your HR department or a professional tax consultancy office.
A more elaborate introduction on the Dutch tax office can be found in an introductory brochure on their website.