Taxence

Hof: piloot met Nederlands paspoort mag niet in Nederland worden belast

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Amsterdam's Court of Appeal has ruled that a Dutch pilot working for a Maltese airline in 2018 was exclusively a UK resident under the Netherlands-UK tax treaty, preventing the Netherlands from taxing his salary. The decision hinged on determining the pilot's center of vital interests, despite his Dutch nationality and continued registration at his parents' address in the Netherlands.