In case of doubt – or an audit - the DTA will initially check whether you live in the Netherlands according to Dutch policies. Translated this will mean that it is checked where you have durably settled, i.e. have your centre of your social life and where you have most residential ties. Now, which facts are relevant? For example:
- Where do you rent or own a place that functions as your primary dwelling?
- Where are your closest family members, children, and/or friends located;
- What location does your employment contract state?
- Where do you have your subscriptions, such as a newspaper or church visits;
- Where have you been registered?
- Where do you have your business connections?
- Where are your assets located?
- Where is your bank located?
- Where do you pay your electric bills?
- What do your flight tickets indicate?
- Where do you spend your money?
- What is your nationality?
- Et cetera
It is good to bear in mind that this list is not limited or ranked. Eventually, all facts are relevant and will be taken into account by your tax inspector.
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