Understand your Dutch tax position before making important decisions
Whether you are moving to or from the Netherlands, living abroad with income from the Netherlands, determining your Dutch tax residency, or seeking a second opinion on an international tax matter, I advise individuals on the Dutch tax consequences of their situation.
My areas of practice include:
An international move can affect your tax residence, pensions, social security and tax filing obligations. In many cases, these topics are best addressed before departure to avoid unexpected issues afterwards.
I advise individuals and families who are:
I help you understand the Dutch tax consequences of an international move before you decide on your next steps.
An international move can affect your tax residence, pensions, social security and tax filing obligations. In many cases, these topics are best addressed before departure to avoid unexpected issues afterwards.
I advise individuals and families who are:
I help you understand the Dutch tax consequences of an international move before you decide on your next steps.
An international move can affect your tax residence, pensions, social security and tax filing obligations. In many cases, these topics are best addressed before departure to avoid unexpected issues afterwards.
I advise individuals and families who are:
I help you understand the Dutch tax consequences of an international move before you decide on your next steps.
Many individuals continue to have Dutch tax obligations after leaving the Netherlands. This may include:
Whether you remain subject to Dutch tax depends on your personal circumstances, Dutch tax law and, where applicable, the relevant tax treaty. I advise individuals living abroad on their Dutch tax obligations and assist with Dutch tax returns where required.
Many individuals continue to have Dutch tax obligations after leaving the Netherlands. This may include:
Whether you remain subject to Dutch tax depends on your personal circumstances, Dutch tax law and, where applicable, the relevant tax treaty. I advise individuals living abroad on their Dutch tax obligations and assist with Dutch tax returns where required.
Many individuals continue to have Dutch tax obligations after leaving the Netherlands. This may include:
Whether you remain subject to Dutch tax depends on your personal circumstances, Dutch tax law and, where applicable, the relevant tax treaty. I advise individuals living abroad on their Dutch tax obligations and assist with Dutch tax returns where required.
Living and working across borders often affects tax residence, social security, pension arrangements and tax obligations. I help you understand the Dutch tax implications of living and working across borders and the choices that come with it.
Living and working across borders often affects tax residence, social security, pension arrangements and tax obligations. I help you understand the Dutch tax implications of living and working across borders and the choices that come with it.
Living and working across borders often affects tax residence, social security, pension arrangements and tax obligations. I help you understand the Dutch tax implications of living and working across borders and the choices that come with it.
A second opinion provides an independent review of previously provided tax advice or a prepared tax return. I review tax advice and tax returns independently and objectively, providing an informed second view where appropriate. A second opinion may also be useful if the facts, legislation or applicable tax treaties have changed since the original advice was provided.
A second opinion provides an independent review of previously provided tax advice or a prepared tax return. I review tax advice and tax returns independently and objectively, providing an informed second view where appropriate. A second opinion may also be useful if the facts, legislation or applicable tax treaties have changed since the original advice was provided.
Every international tax matter starts with understanding the relevant facts and your personal circumstances.
The Dutch tax consequences depend on the applicable legislation and, where relevant, international tax treaties.
Once the applicable framework is clear, the tax consequences can be assessed and explained.
I explain the relevant tax implications in plain language, so that you understand both the outcome and the reasoning behind it.
Where appropriate, I work together with trusted specialists in the Netherlands and abroad.
Mark Liebman
Tax Advisor
Affiliated with the Dutch Association of Tax Advisers (NOB) and the International Fiscal Association (IFA).
I provide clear and concrete advice, so you understand your tax position and can make informed decisions.
After completing my Master’s degree in Tax Law at Leiden University in 2009, I worked as a tax advisor before establishing ML Tax Law in 2018.
I advise individuals on Dutch tax matters in international situations. My international background is one of the reasons I chose to specialize in international tax matters. It has also given me an appreciation of the practical questions that often accompany life across borders.
From my office at Lange Voorhout in The Hague, I advise clients in the Netherlands and abroad.
Where needed, I work together with trusted specialists in the Netherlands and internationally to ensure coordinated support.
Topics that require attention before leaving the Netherlands include Dutch tax residence, pensions, social security and future filing obligations. Addressing these matters before departure can help prevent unexpected tax consequences.
Possibly. Whether an individual remains a Dutch tax resident depends on all relevant facts and circumstances.
In many cases, yes. Individuals with Dutch employment income, Dutch pension income or Dutch real estate income may remain required to file a Dutch non-resident tax return after leaving the Netherlands.
The taxation of Dutch pension income after emigration depends on Dutch tax law, the applicable tax treaty and the country of residence. Different rules may apply to Dutch state pensions, employer-sponsored pensions and annuities.
The Dutch expat tax regime provides, subject to certain conditions, a tax-free allowance for specific additional costs associated with working in the Netherlands after moving from abroad. Whether the regime applies depends on several conditions, including salary thresholds and where you lived before starting work in the Netherlands.
It is often advisable to seek Dutch tax advice before making decisions that may have cross-border tax consequences. This may include moving to or from the Netherlands, accepting employment abroad, retiring overseas or acquiring property in another country. Understanding the Dutch tax implications beforehand can help you make informed decisions and avoid unexpected tax consequences.
Do you have a question or would you like to schedule an introductory call? Please complete the contact form below as fully as possible. I will review your message and let you know whether a consultation would be appropriate.
