Nl Cross Border

Hub skill for crossing the Dutch border in tax year 2026. Covers tax residence for individuals (facts and circumstances, AWR art. 4) and companies (seat by circumstances plus the incorporation fiction in Wet Vpb art. 2(5)); arriving under the expat scheme (30% ruling) with the 2026 salary norm and the fall to 27% from 2027; non-residents taxed on Dutch box 1, box 2 and box 3 income and qualifying non-resident status; leaving, with the protective assessment (conserverende aanslag) on box 2 shares and pensions; the M return for the migration year; 15% dividend tax and the conditional withholding tax at 25.8% on payments to low-tax jurisdictions; treaty relief. Trigger on: moving to the Netherlands, leaving the Netherlands, emigrating, non-resident, expat, exit tax, conserverende aanslag, M-formulier, digital nomad, bronbelasting. Out of scope: 30% ruling detail (netherlands-30-percent-ruling), payroll (nl-payroll-tax), corporate tax (nl-corporate-tax), resident income tax (nl-income-tax)

mkdir -p ~/.claude/skills/nl-cross-border
curl -L https://claudskills.com/skills/nl-cross-border/SKILL.md \
  -o ~/.claude/skills/nl-cross-border/SKILL.md

@misc{nl-cross-border-2026,
  author    = {openaccountants},
  title     = {Nl Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/nl-cross-border/}
}