Tools · Netherlands Tax Residence
Netherlands Tax Residency Test
The Netherlands has no day-count rule. Article 4 AWR asks only where you live judged by the circumstances, and Dutch case law reads that as a durable personal tie to the country, weighing everything together rather than ranking it. There is no threshold to cross and nothing to add up, so this tool sets out what your answers put on each side of the question rather than converting them into a verdict no source would support.
Looking for the full explanation? Read the complete guide to Netherlands tax residency, which covers each limb of the test in detail alongside this tool.
- Context
- Deemed residence
Stage 1 of 2 · Context
Context
Roughly how many days were you present in the Netherlands during the calendar year?
Recorded as one of the circumstances, and nothing more. There is no Dutch day threshold: the 183 days people associate with the Netherlands comes from the employment article of its tax treaties, not from the domestic residence test. A high count is evidence of a durable tie; a low count does not displace one.
Residency tests for other countries
- Netherlands residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test
- New Zealand — Tax Residence Test
- Singapore — Tax Residence Test
- Malaysia — Tax Residence Test
- Japan — Residence Classification