Dutch Tribunal Clarifies How to Apply 183-Day Test in Determining Tax Residence Under the Dutch-Belgium Treaty

The Dutch Supreme Court issued a decision on 19 July 2017 finding that a Belgian employee of a Belgian company who was resident in the Netherlands for 181 work days but more than 183 total days when counting weekends, holidays, personal days etc., met the 183-day physical presence test and that the Belgian employee's salary was subject to Dutch personal income tax. To determine which days to co…
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