The Dutch Supreme Court issued a decision on 19 July 2017 finding that a Belgian employee of a Belgian company who was resident in the Netherlands for 181 work days but more than 183 total days when counting weekends, holidays, personal days etc., met the 183-day physical presence test and that the Belgian employee's salary was subject to Dutch personal income tax. To determine which days to count for the 183-day rule-- and because the treaty does not define "presence"--the Supreme Court look…