Published: 04.09.2026
When tax residence is lost in the Netherlands, an exit tax may apply to unrealized capital gains. In 2026, the rule concerns owners of a substantial company interest, defined as at least a 5% stake in the capital.
According to the source, when a person moves from the Netherlands and loses Dutch tax residence, the value of a substantial company interest may be relevant for calculating tax even if the interest has not been sold. This can create tax obligations at the time residence status is lost and makes asset valuation relevant to relocation planning. The rule primarily affects investors and business owners holding at least 5% of a company, rather than most employees or students. Those individuals should pay attention to it in advance and seek tax advice before changing residence.