What is the BRP and why must I deregister when moving to Dubai?

The BRP (Basisregistratie Personen) is the Netherlands' official civil registry containing address and personal data for all residents. When you move abroad, deregistering from the BRP at your gemeente (municipality) formally records your emigratiedatum — the date you cease to be a Dutch resident. This is critical: the Belastingdienst (Dutch tax authority) uses BRP registration as a primary indicator of Dutch tax residency. Without deregistration, you remain in the BRP as a resident and the Belastingdienst can maintain that Dutch tax residency continues. Visit your gemeente before departure or within the first months abroad; deregistration is free and triggers an automatic BRP non-resident record.

What is the Dutch Box system (Box 1, Box 2, Box 3) and how does it apply to Dubai residents?

The Dutch income tax system divides income into three boxes. Box 1 covers employment income, self-employment, and pension at progressive rates (36.97%–49.5% in 2026). Box 2 covers substantial shareholdings (>5%) — dividends and capital gains at 24.5–31%. Box 3 covers investment income using a notional deemed return on net wealth at 32%. As a Dubai non-resident, Box 1 applies only to Dutch-source income (Dutch work days, Dutch rental with mortgage, pension). Box 2 exit tax is triggered when emigrating with >5% shareholdings. Box 3 does not apply to UAE assets once Dutch residency is broken — though Dutch-sited property may remain in scope as a Netherlands asset.

What is the Box 2 exit tax and when does it apply?

Box 2 exit tax (fictieve vervreemding — deemed disposal) applies when a Dutch tax-resident emigrates while holding more than 5% of shares in any company. On the emigratiedatum, Dutch tax law treats the shares as if they were sold at fair market value, crystallising any unrealised gain. The gain is taxed at current Box 2 rates: 24.5% on the first EUR 67,000 and 31% above that (2026 rates). Emigration to the UAE (non-EU/EEA) triggers this liability without the EU deferral option. A deferred payment arrangement (uitstel van betaling) may be negotiated with the Belastingdienst in some cases. Planning 12+ months before departure is essential for shareholders close to or above the 5% threshold.

What is the 30% ruling and is it relevant for Dutch expats in Dubai?

The 30% ruling (30%-regeling) is a Dutch tax incentive for highly skilled foreign workers recruited from abroad to work in the Netherlands — it allows a tax-free allowance of 30% of gross salary for years 1–3, reducing to 20% in year 4, and 10% in year 5 (as reformed from 2024). The 30% ruling is only relevant for people moving TO the Netherlands to work. If you are a Dutch national who previously benefited from the 30% ruling while in the Netherlands and are now moving to Dubai, you lose the ruling upon leaving Dutch employment. It has no application to those living and working in Dubai.

Does Box 3 still apply to my Dutch property after I move to Dubai?

Box 3 applies to Dutch tax-residents on their net global wealth above the threshold. After you deregister from the BRP and break Dutch tax residency, Box 3 no longer applies to your UAE assets. However, Dutch real estate (onroerende zaak) is Netherlands-sited property and may remain within the scope of limited Dutch tax liability for non-residents. The Wet Box 3 reform (expected 2027) may change the exact treatment — your Dutch belastingadviseur should monitor this. Under the current transitional regime, Dutch-sited property remains relevant for the Dutch non-resident Box 3 calculation. UAE assets — bank accounts, investments, Dubai property — are outside Dutch Box 3 once residency is broken.

What is the erfbelasting 10-year lookback and does it apply to Dutch expats in Dubai?

Erfbelasting is Dutch inheritance tax. The 10-year lookback rule is unique and powerful: Dutch citizens who emigrate remain subject to Dutch erfbelasting on their worldwide estate for 10 years after emigration — even if they are validly tax-resident in Dubai. The rule is based on Dutch citizenship, not Dutch tax residency. This means a Dutch citizen who moved to Dubai in 2020 and dies in 2027 (7 years after emigration) — their worldwide estate may still be subject to Dutch erfbelasting at rates of 10–40%. After the 10-year period expires, only Dutch-sited assets (Dutch property, Dutch business interests) remain subject to erfbelasting. Pre-emigration gift planning within legal limits is one mitigation strategy.

What is the Netherlands-UAE DTAA and how does it help?

The Netherlands-UAE Double Taxation Avoidance Agreement (Verdrag ter vermijding van dubbele belasting) is in force and follows the OECD Model Convention. It prevents double taxation by allocating taxing rights: Art. 6 (rental from Dutch property) → Netherlands; Art. 13 (capital gains on Dutch real property) → Netherlands; Art. 15 (employment income) → UAE for Dubai-based work; Art. 18 (pensions) → Netherlands for Dutch state pensions; Art. 11 (interest) → UAE residence country; Art. 10 (dividends) → shared with Netherlands withholding limits. A UAE TRC is required to invoke DTAA protection — submit to the Belastingdienst when needed.

Do I still need to file a Dutch tax return after moving to Dubai?

If you have Dutch-source income — Dutch rental income, dividends from Dutch companies, Dutch work days, Dutch pension — you must file an annual Dutch C-form (aangifte inkomstenbelasting voor niet-inwoners). Dutch-source income is not exempted by UAE residency; the DTAA allocates taxing rights and Netherlands retains the right to tax most Dutch-source income. If you have no Dutch-source income (sold Dutch property, no Dutch investments, no Dutch work days, not yet drawing Dutch pension), no Dutch return is required. Most Dutch expats with Dutch rental properties or investments will need to file the C-form annually.

Can I keep my ING, Rabobank, or ABN AMRO account after moving to Dubai?

Yes, generally — but with restrictions. ING, Rabobank, and ABN AMRO all allow non-residents to retain current accounts, though some products (mortgages, certain structured investment products, pension savings accounts) may be limited or closed for non-residents. You must update your registered address in their systems to your Dubai address (not a Dutch address). ABN AMRO and Rabobank have historically been more flexible for non-resident account maintenance than ING. DigiD (Dutch government digital identity) remains accessible from abroad and is needed for filing Dutch tax returns online. Check with your specific bank and product type before departure.

What is the DigiD and can I use it from Dubai?

DigiD is the Dutch government's digital identity system used to log into government portals including the Belastingdienst (filing tax returns), Mijn Overheid (government correspondence), SVB (AOW pension), and DUO (student loan). DigiD can be used from abroad — you can file your C-form, check your AOW accumulation, and manage government correspondence via DigiD from Dubai. You will need a Dutch phone number or DigiD app for authentication in some cases; the DigiD app works on international numbers. DigiD is distinct from BSN (Burgerservicenummer) — your BSN is retained permanently after emigration and is referenced on all Dutch tax filings.

What happens to my AOW (state pension) when I move to Dubai?

Your accrued AOW (Algemene Ouderdomswet — Dutch state pension) years are fully preserved when you move to Dubai. You do not lose any years already accrued. AOW accruals: each year of Dutch residency between ages 17 and 67 builds 2% of a full AOW (50 years × 2% = 100%). Living outside the Netherlands as a non-resident does not reduce existing accruals, but you continue to accrue AOW only if you remain Dutch-resident or pay voluntary AOW contributions as an emigrant (vrijwillige verzekering via SVB). When you draw AOW at pension age, the SVB (Sociale Verzekeringsbank) pays it to any bank account worldwide — but Dutch tax applies on the AOW pension under the DTAA.

What is Wet Box 3 reform and why does it matter for Dutch expats in Dubai?

The Wet Box 3 reform is a major overhaul of the Dutch notional wealth tax system following the December 2021 Hoge Raad (Supreme Court) ruling that the old deemed-return Box 3 system violated European human rights conventions by taxing notional income higher than actual income. The Netherlands has been running a transitional regime (rechtsherstel) since 2022 pending a full legislative fix expected in 2027. The reform matters for Dubai expats with Dutch property: the exact treatment of Dutch-sited assets for non-residents under the new system may change. Current advice: non-residents are largely outside Box 3 for UAE assets, but Dutch-sited property treatment should be monitored annually with your belastingadviseur as reform progresses.

Can I transfer my Dutch private pension (Aegon, NN, ABP) to a QROPS or overseas structure?

Transferring Dutch private pension (pensioenpot, PPI, or group pension through Aegon, NN, ASR, ABP, etc.) to an overseas pension scheme (QROPS-equivalent) is possible but complex and often restricted. Dutch pension law (Pensioenwet) imposes portability rules: transfers to foreign schemes require the foreign scheme to be on the Dutch approved list (erkende buitenlandse pensioenregeling). UAE-domiciled pension structures are generally not approved; Maltese structures (under EU rules) are more commonly used as intermediaries. Leaving Dutch private pensions in place — simply pausing contributions as a non-resident — is often the simplest approach for Dubai expats.

How does the Belastingdienst track my income in Dubai?

The Belastingdienst tracks Dutch non-residents through: (1) CRS (Common Reporting Standard) — both Netherlands and UAE are signatories; UAE bank balances are reported to Dutch authorities for Dutch-identified account holders; (2) Dutch source withholding — dividendbelasting on Dutch dividends is withheld and reported by Dutch companies; (3) BRP and UWV records linking to Belastingdienst; (4) Kadaster (property registry) records for Dutch property; (5) FATCA (if applicable for US-connected accounts). The Belastingdienst can access information across all of these channels. Correctly filed annual C-forms and a valid UAE TRC are the tools to demonstrate correct tax treatment.

What documentation should I keep to defend my Dutch non-residency position?

To defend UAE tax residency against a Belastingdienst challenge: (1) BRP deregistration certificate from your gemeente; (2) UAE TRC (issued annually by FTA — renew each year); (3) UAE residence visa + Emirates ID; (4) UAE bank statements showing regular activity; (5) Ejari-registered UAE lease; (6) Travel records — passport stamps + airline records showing 183+ UAE days and fewer than 183 Dutch days per year; (7) UAE employer payslips or trade licence; (8) Utility bills, UAE club memberships, UAE school records for children; (9) DigiD-filed C-forms for Dutch-source income demonstrating non-resident position; (10) BSN preserved but used only for Dutch-source income filings.

Taxes for Dutch Expats in Dubai 2026

Comprehensive guide to Dutch tax obligations for Dubai residents: BRP deregistration, Box 1/2/3 system explained, Box 2 exit tax on emigration, erfbelasting 10-year lookback, Netherlands-UAE DTAA, Dutch rental income, AOW pension preservation, and how to correctly establish UAE tax residency.

Last updated: May 2026

James Ho· Digital Nomad & Tax Correspondent

5 years location-independent, 3 of them in Dubai. Chartered accountant (ICAEW). Holds a UAE Virtual Working visa.

Dutch Tax in Dubai — BRP Deregistration and the Box System

Dutch expats in Dubai face a distinctive tax landscape shaped by the Netherlands' three-box income tax system. The most important first step is formal BRP (Basisregistratie Personen) deregistration at your Dutch gemeente before or upon departure. Without it, the Belastingdienst retains a strong presumption of Dutch tax residency — meaning Box 1, Box 2, and Box 3 continue to apply on your worldwide income and assets.

Once BRP deregistration is complete and UAE residency is properly established, Dutch taxation shrinks to Dutch-source income only: rental income from Dutch property, Dutch work days, dividends from Dutch companies, and eventually Dutch pensions. The notorious Box 3 notional wealth tax disappears for your UAE bank accounts and investments. Your Dubai salary at 0% UAE tax is protected under the Netherlands-UAE Double Taxation Avoidance Agreement (DTAA).

Critical: four Dutch tax risks for Dubai expats

(1) BRP deregistration: Mandatory before or on departure. Without it, Belastingdienst presumes Dutch tax residency — all worldwide income, Box 3 on UAE assets, and IVAE-equivalent levies continue. (2) Box 2 exit tax:Substantial shareholdings (>5%) trigger deemed disposal (fictieve vervreemding) on emigratiedatum at 24.5–31% on unrealised gains. Plan 12+ months ahead. (3) Erfbelasting 10-year lookback: Dutch citizens remain subject to Dutch inheritance tax for 10 years post-emigration — by citizenship, not residency. Cannot be avoided by Dubai residency alone. (4) Box 3 Wet reform: Box 3 rules are in flux post-Hoge Raad judgment; Dutch-sited property treatment for non-residents must be monitored as 2027 reform nears.

BRP Deregistration — Breaking Dutch Tax Residency

BRP (Basisregistratie Personen) deregistration at your Dutch gemeente is the formal act of recording your emigration and establishing your emigratiedatum. The emigratiedatum is the date from which Dutch tax residency ceases — it determines your last day as a Box 1/2/3 taxpayer and the start of non-resident status.

Visit your gemeente (town hall) before departure or within first weeks abroad
Provide your UAE address and intended departure date
Deregistration is free; you receive written confirmation and an emigratiedatum
The gemeente notifies the Belastingdienst; your BSN (Burgerservicenummer) is retained permanently
After deregistration, you appear in the BRP as a non-resident (RNI — Registratie Niet-Ingezetenen)

Without BRP deregistration: Dutch residency presumption persists

If you move to Dubai without BRP deregistration, the Belastingdienst can claim you remain a Dutch tax-resident under the 'totality of circumstances' test — taxing your worldwide income under Box 1, applying Box 3 to your UAE investments and bank accounts, and requiring full Dutch annual returns. The BRP deregistration creates a formal record of your emigration and is the first and most important administrative step.

Dutch resident vs BRP-deregistered non-resident tax treatment

Dutch tax resident vs BRP-deregistered Dubai non-resident compared
Aspect	Dutch TAX RESIDENT	NON-RESIDENT (Dubai, BRP deregistered)	Key Difference
Global income taxation	Box 1/2/3 on worldwide income; Box 1 up to 49.5%; Box 3 notional wealth tax on global assets	Only Dutch-source income taxable; UAE salary at 0%; no Box 3 on UAE wealth	Enormous salary and wealth tax saving for Dubai-employed residents
Box 3 notional wealth tax	Applies on global net wealth above EUR 57,000 threshold at notional return rates (1.67–6.04%); highly contested post-Hoge Raad judgment	Box 3 does not apply to non-residents on UAE assets; Dutch real property may still be in scope	Major relief for those with significant investment portfolios once Dutch residency broken
30% ruling (inbound expat regime)	Available for foreign workers recruited from abroad to work in NL; 30% tax-free allowance yr 1-3; phases to 20% (yr 4), 10% (yr 5) from 2024	Irrelevant for Dubai-resident; only applies to those working in NL	Dutch expats leaving NL lose the 30% ruling benefit; planning timing matters
Modelling C-form (non-resident Dutch return)	Full M-form or P-form annual return for worldwide income	C-form (non-resident return) only for Dutch-source income (rental, Dutch dividends, Dutch work days, pension)	Significantly reduced filing burden; C-form covers Dutch-source only
Box 2 exit tax on substantial shareholdings	No exit tax while resident — gains deferred until disposal	Box 2 exit tax triggered on emigration for >5% shareholdings; deemed disposal at departure	Emigration crystallises Box 2 liability on the emigratiedatum — plan ahead
Erfbelasting (inheritance tax) lookback	Standard rates apply to estate on death	Dutch citizens remain subject to erfbelasting for 10 years after emigration regardless of UAE residence	10-year lookback is unique to Dutch citizens — not residents; applies by citizenship, not domicile

AspectGlobal income taxation

Dutch TAX RESIDENTBox 1/2/3 on worldwide income; Box 1 up to 49.5%; Box 3 notional wealth tax on global assets

NON-RESIDENT (Dubai, BRP deregistered)Only Dutch-source income taxable; UAE salary at 0%; no Box 3 on UAE wealth

Key DifferenceEnormous salary and wealth tax saving for Dubai-employed residents

AspectBox 3 notional wealth tax

Dutch TAX RESIDENTApplies on global net wealth above EUR 57,000 threshold at notional return rates (1.67–6.04%); highly contested post-Hoge Raad judgment

NON-RESIDENT (Dubai, BRP deregistered)Box 3 does not apply to non-residents on UAE assets; Dutch real property may still be in scope

Key DifferenceMajor relief for those with significant investment portfolios once Dutch residency broken

Aspect30% ruling (inbound expat regime)

Dutch TAX RESIDENTAvailable for foreign workers recruited from abroad to work in NL; 30% tax-free allowance yr 1-3; phases to 20% (yr 4), 10% (yr 5) from 2024

NON-RESIDENT (Dubai, BRP deregistered)Irrelevant for Dubai-resident; only applies to those working in NL

Key DifferenceDutch expats leaving NL lose the 30% ruling benefit; planning timing matters

AspectModelling C-form (non-resident Dutch return)

Dutch TAX RESIDENTFull M-form or P-form annual return for worldwide income

NON-RESIDENT (Dubai, BRP deregistered)C-form (non-resident return) only for Dutch-source income (rental, Dutch dividends, Dutch work days, pension)

Key DifferenceSignificantly reduced filing burden; C-form covers Dutch-source only

AspectBox 2 exit tax on substantial shareholdings

Dutch TAX RESIDENTNo exit tax while resident — gains deferred until disposal

NON-RESIDENT (Dubai, BRP deregistered)Box 2 exit tax triggered on emigration for >5% shareholdings; deemed disposal at departure

Key DifferenceEmigration crystallises Box 2 liability on the emigratiedatum — plan ahead

AspectErfbelasting (inheritance tax) lookback

Dutch TAX RESIDENTStandard rates apply to estate on death

NON-RESIDENT (Dubai, BRP deregistered)Dutch citizens remain subject to erfbelasting for 10 years after emigration regardless of UAE residence

Key Difference10-year lookback is unique to Dutch citizens — not residents; applies by citizenship, not domicile

The Dutch Box System — Box 1, Box 2, Box 3 Explained

The Netherlands taxes income in three separate "boxes," each with its own rates and rules. For Dubai residents, understanding which boxes still apply after emigration is essential:

Dutch Box 1 / Box 2 / Box 3 — applicability to Dubai non-residents
Box	Income Type Covered	2026 Tax Rates	Applies to Non-Residents?	Key Notes for Dubai Expats
Box 1	Employment income, self-employment, home ownership (eigenwoningforfait), Dutch pension	36.97% (up to EUR 75,518) / 49.5% (above EUR 75,518)	Yes — on Dutch-source income only (Dutch work days, Dutch rental if mortgage, Dutch pension)	Primary Box for most Dutch expats with Dutch employment days or rental income; file C-form annually
Box 2	Substantial shareholdings: dividends and capital gains from >5% shareholding in a company	24.5% (up to EUR 67,000) / 31% (above EUR 67,000) in 2026	Exit tax triggered on emigration; ongoing Box 2 dividends may still be taxable in NL for non-residents	Box 2 exit tax (fictieve vervreemding) applies when emigrating with >5% stakes; crystallises unrealised gains at emigratiedatum
Box 3	Investment income: savings, investments, second homes (notional return method)	32% on notional deemed return (1.67–6.04% depending on asset class) — under reform via Wet Box 3	No — does not apply to non-residents on UAE assets; Dutch real property may remain in scope as Netherlands-sited asset	Wet Box 3 reform expected 2027; current transitional regime still contested; non-residents largely exempt on UAE assets

BoxBox 1

Income Type CoveredEmployment income, self-employment, home ownership (eigenwoningforfait), Dutch pension

2026 Tax Rates36.97% (up to EUR 75,518) / 49.5% (above EUR 75,518)

Applies to Non-Residents?Yes — on Dutch-source income only (Dutch work days, Dutch rental if mortgage, Dutch pension)

Key Notes for Dubai ExpatsPrimary Box for most Dutch expats with Dutch employment days or rental income; file C-form annually

BoxBox 2

Income Type CoveredSubstantial shareholdings: dividends and capital gains from >5% shareholding in a company

2026 Tax Rates24.5% (up to EUR 67,000) / 31% (above EUR 67,000) in 2026

Applies to Non-Residents?Exit tax triggered on emigration; ongoing Box 2 dividends may still be taxable in NL for non-residents

Key Notes for Dubai ExpatsBox 2 exit tax (fictieve vervreemding) applies when emigrating with >5% stakes; crystallises unrealised gains at emigratiedatum

BoxBox 3

Income Type CoveredInvestment income: savings, investments, second homes (notional return method)

2026 Tax Rates32% on notional deemed return (1.67–6.04% depending on asset class) — under reform via Wet Box 3

Applies to Non-Residents?No — does not apply to non-residents on UAE assets; Dutch real property may remain in scope as Netherlands-sited asset

Key Notes for Dubai ExpatsWet Box 3 reform expected 2027; current transitional regime still contested; non-residents largely exempt on UAE assets

Box 2 exit tax: most critical for Dutch business owners

Box 2 exit tax applies on emigration for anyone holding >5% shares in any company. The emigratiedatum triggers a deemed disposal: unrealised gains are crystallised and taxed at 24.5–31% (2026). For UAE emigration (non-EU), no automatic deferral is available. This is the most financially significant Dutch tax risk for Dutch entrepreneurs and company shareholders emigrating to Dubai. Seek specialist advice 12+ months ahead.

Dutch-Source Income — What Remains Taxable in the Netherlands

After breaking Dutch tax residency, the Netherlands retains taxing rights only on Dutch-source income. The Netherlands-UAE DTAA allocates which income type belongs to which country. Here is a practical breakdown for Dubai residents:

Dutch-source income taxation for Dubai non-residents — DTAA analysis
Income Type	Dutch Tax Treatment (while Dubai resident)	UAE / Dubai Tax Treatment	DTAA Allocates To	Key Notes
UAE employment income (Dubai salary)	0% — Dutch income tax does not apply to Dubai salary for genuine non-residents; DTAA Art. 15 allocates to UAE	0% — no UAE income tax	UAE (country where work performed)	BRP deregistration and emigratiedatum must be established; Dutch tax residency must be fully broken
Dutch employment days (physically working in NL)	Taxable in Netherlands — proportionate days in NL at Box 1 rates 36.97–49.5%	0% UAE tax	Netherlands (work physically performed in NL)	Track Dutch work days carefully; even short visits for meetings create Dutch-source employment income
Dutch rental property income	Taxable in Netherlands — non-resident box 1 (or notional return if no mortgage); annual M-form or C-form required	0% UAE tax	Netherlands (real property sited in NL — DTAA Art. 6)	Dutch rental income remains taxable in NL after emigration; file Dutch C-form (non-resident return) annually
Dividends from Dutch companies	Dutch dividend withholding tax (dividendbelasting) 15%; DTAA may reduce rate; Box 2 applies if substantial shareholding	0% UAE tax	Netherlands (source); DTAA Art. 10 limits withholding	Box 2 exit tax triggered on emigration for >5% shareholdings; ongoing dividends taxed in NL at reduced DTAA rate
Capital gains on Dutch shares (non-exit-tax)	0% Dutch CGT for non-residents on most listed share disposals if below substantial shareholding threshold	0% UAE tax	UAE (residence country) for non-property-rich company shares per DTAA	If Box 2 exit tax already paid on substantial holding, ongoing CGT allocation moves to UAE
Capital gains on Dutch real property	Taxable in Netherlands — capital gains from Dutch real estate taxed in NL for non-residents	0% UAE tax	Netherlands (real property rule — DTAA Art. 13)	Dutch property always taxed in NL on disposal regardless of residency; consult Dutch tax adviser on timing
AOW state pension	Taxable in Netherlands per DTAA Art. 18/19; Box 1 rates apply for non-residents on Dutch pension	0% UAE tax	Netherlands (state pension sourced to NL per DTAA)	AOW preserves accrued years; payments continue to any bank account worldwide; Dutch filing required
Private pension (Aegon, NN, ASR, ABP)	Generally Dutch-source under DTAA; contributions typically pause for non-residents; withdrawals taxable in NL	0% UAE tax	Netherlands generally; DTAA Art. 18 analysis per plan required	Consult pension provider on non-resident continuation; check if contributions remain possible under plan rules
Interest income (Dutch bank accounts)	Dutch withholding tax limited; DTAA Art. 11 generally allocates interest to UAE residence country	0% UAE tax	UAE (residence country) per DTAA Art. 11	Notify Dutch bank of non-residency; ING, Rabobank, ABN AMRO may apply reduced withholding for non-residents
Inheritances / gifts from Dutch relatives	Erfbelasting (inheritance tax): Dutch citizens subject to 10-year lookback rule post-emigration; rates 10–40%	0% UAE inheritance/gift tax	No DTAA inheritance article; Dutch domestic law (10-yr lookback for Dutch citizens) applies	10-year lookback means Dutch inheritance tax applies to Dutch citizens' estates for 10 years after emigration — even as Dubai resident

Income TypeUAE employment income (Dubai salary)

Dutch Tax Treatment (while Dubai resident)0% — Dutch income tax does not apply to Dubai salary for genuine non-residents; DTAA Art. 15 allocates to UAE

UAE / Dubai Tax Treatment0% — no UAE income tax

DTAA Allocates ToUAE (country where work performed)

Key NotesBRP deregistration and emigratiedatum must be established; Dutch tax residency must be fully broken

Income TypeDutch employment days (physically working in NL)

Dutch Tax Treatment (while Dubai resident)Taxable in Netherlands — proportionate days in NL at Box 1 rates 36.97–49.5%