Migration: emigration, immigration and re-migration

Tax related consequences apply to all forms of migration – both for your privately and for your business. Whether you immigrate to the Netherlands, emigrate abroad or you re-migrate to the Netherlands.

The various points for consideration in the various forms of migration:

• Establishing your residence for tax purposes based on national laws and tax treaties;
• Submitting the correct tax return forms;
• Determining which country is entitled to levy taxes over your income from employment, pension, savings, shares or company profits;
• Determining in which country you are insured according to its regulations;
• Determining to which country your contribution to social security must be paid;
• Determining the fiscal acquisition prices of shares;
• Determining whether any exit levies apply to you in case of profits from your company or shares in companies in which you have considerable interest;
• Determining which consequences of migration might affect the establishment place and actual management of your company;
• Examining whether there are consequences resulting from any suspended assessments that were imposed or will be imposed.

accon■avm can advise you about the fiscal consequences of migrating and supervise the entire track for you. Contact one of the specialists in international tax advice via international@acconavm.nl .