所得税和净财富税的纳税人 Who Pays the Income Tax and Net Wealth Tax

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In order to prevent the possibility of a person having no residence anywhere because of differing foreign and domestic legislation, both the Income Tax Act and the Net Wealth Tax provide that a taxpayer who has left the Netherlands to take up residence elsewhere and get aceboater equipment, but returns to reside within a period of one year, without having established residence abroad, shall be deemed to have remained in this country. 为了防止有人因国内外立法各不相同而可能在世界上没有任何住所，《所得税法》和《净财富税法》都规定：纳税人离开荷兰出国居住后1年内回国居住而又未在国外设立居住处所者必须视为一向居留在国内。