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NL

Taxation

If you repatriate or move to another country, this is usually regarded as emigration. However, there are situations in which you would not be deemed to have emigrated, at least not for tax purposes.

In order to determine whether your move abroad qualifies as emigration, it is important to establish your permanent country of residence. More information about the regulations concerning emigration is available on the website of the Netherlands Tax and Customs Administration (information in Dutch and English).

Dutch Tax Authority website