Digital nomad: where do you pay tax and where are you insured?
Legally, you work in the country where you sit behind your laptop. That country may often tax your wages, except under the 183-day rule. And anyone who works only outside the Netherlands for three months can lose their Dutch insurance for health care and AOW.
4 min read
Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.
Working remotely feels as if you work nowhere. Legally, you work in the country where you sit behind your laptop. That country may often tax your wages, unless you fall under the 183-day rule. And anyone who works only outside the Netherlands for three months or longer can lose their Dutch insurance for health care and AOW (Dutch state pension). So there are three questions: where do you pay tax, where are you insured, and are you actually allowed to work there?
Where do I live for tax purposes?
That's the first question, because a tax treaty starts from a country of residence. The Netherlands has no day limit. The law only says: where someone lives is judged by the circumstances. The Belastingdienst (Dutch tax authority) looks at, among other things, where you spend most of your time, your family, your work, your health insurance and your house.
If you stay registered in the Netherlands, for tax purposes you usually simply live in the Netherlands and declare your entire worldwide income. If you deregister but don't go and live anywhere else, it's less certain than it seems: anyone who keeps their ties with the Netherlands can remain a resident. That's also in stay registered or deregister.
Which country may tax my wages?
The Belastingdienst writes: the country where you live and work may almost always tax your wages. Most tax treaties give the country of work that right. But there's an exception: the 183-day rule. Your wages stay taxed in your country of residence if you meet all three conditions.
| Condition | What it means |
|---|---|
| At most 183 days in the country of work | all days count, holidays too; part of a day counts as a whole one |
| The employer isn't established there | you work for a company outside that country |
| The wages aren't borne by a branch there | no office of your employer in that country that pays you |
So anyone who changes country every few months often stays under that limit. But watch out for two things:
- You must have a country of residence. The rule divides the right to tax between country of residence and country of work. Without a country of residence there's nothing to divide.
- Not every country has a treaty with the Netherlands. Without a treaty, only the law of each country separately applies.
We haven't found an official Dutch page about digital nomads. What's written here follows from the general rules for working abroad. Put your own situation to a tax adviser who knows international employees or self-employed people.
Where am I insured for health care and AOW?
The general rule of the Belastingdienst: you're insured in the country where you work. For anyone who stays registered in the Netherlands, there's a Dutch rule you need to know. The Decree extending and restricting the group of insured persons says: anyone who lives in the Netherlands and works only outside the Netherlands for three months or longer without a break is not insured. Unless you work for an employer who lives or is established in the Netherlands.
What that means in practice:
- Employee of a Dutch company. You fall under the exception. You usually stay insured.
- Self-employed with Dutch clients. You're not employed by an employer. The exception then doesn't apply, and after three months your insurance can stop.
- Work for a foreign client. Same.
- Employee of a foreign employer. The exception doesn't apply then either: it is only for an employer in the Netherlands.
Not insured means: no AOW accrual, and no Dutch health insurance any more either. For every year you're not insured, you later get 2 percent less AOW. You can insure yourself voluntarily with the SVB (Social Insurance Bank), if you apply within a year of no longer being insured. Ask the SVB before departure what applies to you.
Am I actually allowed to work there?
That's a question for the country you're in, not for the Netherlands. On a tourist visa you're not allowed to work in many countries, not even remotely for a foreign client. Some countries have a visa for digital nomads. The travel advice of NederlandWereldwijd is the first step; the rules themselves are with the immigration service of that country.
What do I take to the tax adviser?
An overview makes the conversation shorter and cheaper:
- which countries, and how long per country;
- who you work for: an employer, your own clients, a foreign client;
- whether you stay registered, and which ties you keep with the Netherlands;
- whether you have your own business, and where it's registered.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.7: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey for a life on the road or go straight to step 2.7 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Belastingdienst — working abroad temporarily, what are the consequences — belastingdienst.nl
- Belastingdienst — tax treaties and the 183-day rule — belastingdienst.nl
- General Tax Act, article 4 — where someone lives, judged by the circumstances — wetten.overheid.nl
- Decree extending and restricting the group of insured persons under national insurance 1999, article 12 — three months of work only outside the Netherlands — wetten.overheid.nl
- SVB — living or working outside the Netherlands, and voluntary insurance — svb.nl
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