{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "nl.tax.facts_indicator",
  "versions": [
    {
      "rule_id": "nl.tax.facts_indicator",
      "version": "2026.1",
      "jurisdiction": "NL",
      "title": "Netherlands presence indicator — ADVISORY (no day test)",
      "summary": "The Netherlands has NO statutory day-count test: residence depends on the facts — durable home, family, work, registration. This counter tracks your Dutch presence days purely as evidence for that assessment. It can never show met or not met.",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "official_source_url": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/living-in-the-netherlands",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain"
      },
      "notes": [
        "183 is shown only as a familiar reference line; Dutch law has no such threshold (SPEC.md §5 'no-day-test explainer')."
      ]
    }
  ]
}