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So let’s say you live in France for 8 months of one tax year, and then move to the Netherlands.You’ll likely be considered a tax resident in France and have to pay tax on your entire worldwide income, for that tax year, there.So you pay taxes - broadly speaking - to the country in which you’re domiciled.That means the country in which you live, or to which you have the strongest connection.That means that if you have substantial ties to the Netherlands, and draw most of your income there, you might be considered tax resident even if you don’t live there all of the time.If you’re a tax resident in the Netherlands, you’ll have to declare, and pay tax on, your worldwide income to the Dutch authorities.The deadline for submitting your tax return depends on your personal situation.
What income you have to declare will depend on whether you’re classed as a resident or non-resident for tax purposes.
(Source 1, Source 2, Source 3, 13 December 2017) The Dutch tax year is the same as the calendar year - so it runs from 1 January to 31 December.
It can be possible to have a different tax year for your business, however.
The Netherlands, however, doesn’t view residency for tax purposes, in such a fixed light.
The rules state that you’re a tax resident in the Netherlands if your main economic and personal interests are there.