General

You will be considered a commuter when you have to commute between your home and your accommodation at your place of work because of your job.

The condition for being considered a commuter is that your residence for tax purposes is somewhere other than where you work. For example, if you alternate between staying at two or more addresses, you can only be registered as being resident at one of them. It must then be determined which address you are resident at for tax purposes and which address you should be registered as residing at in the National Registry. Your tax domicile and place of residence registered in the population register will usually be one and the same.

The general rule is that the place where you stay overnight most often (i.e. where you spend most of your daily rest time) will be considered your place of residence. An exception from this rule are the 'commuter provisions'. These provisions mean that, subject to certain conditions, you can be considered to be resident in your home municipality even if you usually stay overnight (spend most of your daily rest time) in your municipality of work. The provisions are explained further later in the brochure.