Belastingadviseur gezocht voor advies omtrent Belastingzaken 2 Amerikaanse missionarissen

Plaats: Utrecht

Gevraagde diensten: inkomstenbelasting, belastingadvies

Toelichting
We are employed and paid by the USA Navigators but were invited by the Dutch Navigators to live in the Netherlands. Our work takes us out of the country often. I am called a volunteer with the Dutch Navigators. We have residence cards (Verblijfstitel) good for 2 years (14/01/2019 to 14/01/2021). [name #1]'s residence card says he is here for: “Paid employment. Work permitted in accordance with supplementary document. Recourse to general resources can have consequences for the right of residence.” [translated from Dutch]”. The supporting document is called: “Positief Arbeidsmarktadvies”. This document lists the Dutch Navigators as our “Werkgever” and gives the following information:

Original Dutch language: English translation

Kenmerken: Zendeling/Missionary Features: Missionary / Missionary

Beleidscategorie: 2 kloosterling/zendeling Policy category: 2 monastic / missionary

[name #2]’s residence card is for a family member (of [name #1]’s family). She is not allowed to work.

Our salary is paid by the U.S. Navigators. We raise gift donations from churches and individuals who send money to the U.S. Navigators on our behalf. The Navigators organization in the U.S. pays a salary that is deposited in our American bank account. We arrived in the Netherlands on 21 January 2019. Since then, we have been out of the country about 150 days.

1. Our two biggest questions are: Do we have to pay Dutch Income tax for 2019? Do we have to pay Dutch social tax for 2019?

2. The tax treaty between the USA and the Netherlands seeks to layout in which country one is to pay tax so as to avoid double taxation or not paying tax at all. The tax treaty clarifies the "real" residence will be determined on the basis of permanent residence, personal and economic relations or where the person usually resides. The Dutch residency status is determined by facts and circumstances such as the place where you live, your family ties, and where your main source of income is, along with your intentions.


From the treaty: "Where by reason an individual is a resident of both States, then his status shall be determined as follows: a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (center of vital interests); b) if the State in which he has his center of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;"

We have a home that we own in the USA and our youngest son is living there now. We also rent an apartment and live in Utrecht. For the majority of 2019 we are living in Utrecht or traveling with our work. [name #1] will have spent less than 60 days in the USA in 2019. If a person has a permanent home, driver’s license, bank account, retirement and children living in the U.S., is the tax residence in the Netherlands or the U.S.? Can I choose which country to pay taxes in given that I have homes and vital interests in both? If I chose to pay USA tax am I exempt from Dutch Income tax?