1In short
2Which situation are you in?
Where do you live and work?
I am moving to the Netherlands this yearTwo countries tax parts of one year. The Netherlands from your arrival, your home country before, under its own residence rules. See your country below.
I live abroad and work for a Dutch employerThe Netherlands taxes the days worked here; your country of residence the days worked at home. With Germany, up to 34 home days change nothing.
I live in the Netherlands and work for a foreign employerThe other country taxes the days worked there; the Netherlands the rest, and exempts the foreign part by reducing Dutch tax.
3How double tax is avoided
| Treaty article on salary | Relief by the other country | |
|---|---|---|
| Germany | Art. 14 | exemption with progression (Art. 22(1)(a) and (d)) |
| Belgium | Art. 15 | exemption with progression (Art. 23(1)(a)) |
| The United Kingdom | Art. 14 | credit (Art. 21(5)(a)) |
| India | Art. 15 | credit (Art. 23(4)) |
| Poland | Art. 15 | credit (Art. 23(5)(a)) |
| Romania | Art. 15 | credit (Art. 24(5)(a)) |
The Netherlands itself always exempts salary taxed abroad by reducing Dutch tax (vrijstelling door vermindering). More on treaties in general: tax treaties in depth.
5Guides per country
Germany
Belgium
The United Kingdom
Poland
Romania
Related: your first year as an expat · leaving the Netherlands · M-form estimator
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
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4Social security
Within the EU, Regulation 883/2004 decides: the country where you work, unless you live in another EU country and do 25% or more of your work there. Under 50% home working, employer and employee can jointly ask to stay in the employer's system (telework framework agreement, since 1 July 2023). Posted workers keep their home system for up to 24 months with an A1.