183 day rule is no rule

The famous 183 day rule is more often abused in assumptions that actually used in real life. How is that possible? The answer is really simple, the 183 day rule has two more rules that make it can hardly be used at all. 183 day rule – what is that about? Some people spend time…

The 183 day rule

Questions about the 183 day rule. We are often approached by a tax payer that has a focus on the 183 day rule. What is the 183 day rule? Most countries have tax treaties between each other and in such a tax treaty is determined which country can tax what. Among those articles is the…

183 day rule

When you are employed in the Netherlands, you are subject to Dutch wage tax and Dutch social premiums. You can avoid Dutch wage tax, if you qualify for the 183 day rule. That does not imply you do not pay personal income tax via wage tax withholding, but you do not pay Dutch wage tax,…

Most frequently asked questions about Dutch payroll

My name is Laura Melzer-Boon and I am the payroll manager with Orange Tax Services. We provide Dutch payroll services to small and medium sized companies. My team and me are often asked the same questions, below I will address some of them. Most frequently asked questions about Dutch payroll What is holiday pay? In…