Right to mortgage interest deduction when living abroad

Questioner

I plan to go abroad and live and work there during the summer season. I will spend the winter months in the Netherlands. I own a house here and I just want to keep my house so that my son can live there all year round and I can live there for half a year. I will no longer have any income in the Netherlands, will I still be entitled to mortgage interest deduction? Can I also just keep my Dutch health insurance? And do I have to deregister with the municipality or can I also register with the municipality abroad?

Lawyer

You do not intend to stay abroad for longer than 8 months, then you are in principle not obliged to deregister, you can keep your health insurance and the mortgage interest deduction. Usually it is an advantage to remain domestically liable for tax, certainly with deductions. Another problem is the social insurances if you go to work abroad, within the Union the rule applies that you are insured in the country where you stay the most. The question is of course whether an employer or local tax authority has the time to understand these rules and also be able to take them into account. My advice is therefore that you also look for an advisor in the country where you want to work and compare the advice.