Taxability
Maastricht University is a public employer. Therefore, in most situations, you will pay your wage taxes in the Netherlands. Below you can find some examples of different situations. Keep in mind that there are separate rules for taxes and social security. You do not necessarily pay both in the same country.
Questions
I am a Maastricht University (UM) employee and I live in the Netherlands. Where do I pay income taxes?
You pay income taxes in the Netherlands.
I am a UM employee, but I live abroad. Where do I pay income taxes?
Your income tax situation must be analysed. Your wage tax situation must be analysed. Usually, you pay wage taxes in the Netherlands. To avoid double taxation, the Netherlands has signed treaties with many countries.
I live abroad and carry out all my UM work activities in the Netherlands
If you live abroad and carry out all your work activities in the Netherlands, you pay wage taxes in the Netherlands.
I live abroad and carry out my UM work activities partially in and partially outside the Netherlands
For the work activities performed in your home country, including working from home, you usually still pay wage taxes in the Netherlands. This depends on the exact arrangements in the tax treaty applicable to your country. For the work activities carried out in the Netherlands, you will need to pay wage taxes in the Netherlands.
I live in Belgium and my work for UM includes teaching duties
When you start working as a lecturer or other job with teaching duties, and you live in Belgium, you will pay wage taxes in Belgium for the first two years of your employment. This also applies if you relocate to Belgium during the first two years of your employment.
I live abroad and carry out all my UM work activities outside the Netherlands
Your wage tax situation must be analysed. Usually, you pay wage taxes in the Netherlands. To avoid double taxation, the Netherlands has signed treaties with many countries.
30% tax rule
Note that if you are exempted from paying wage taxes in the Netherlands, application of the 30% tax ruling will have limited effects on your net salary, because it will only apply to social security contributions. Unless you are also socially secured in a different country, then it will have no effect.
If one of the above situations applies to you or if you need further information, please contact KCIS. Current employees can also find more information on Umployee.