Tax residency in Netherlands: what its law actually says

How the days are counted

The Netherlands has no day rule at all: the law says where you live is judged by the circumstances, and the number 183 appears nowhere in the text. This counter is only a practical gauge, the one treaties use, so you can see how long you have been there. It decides nothing.

Also, if you emigrate and come back within a year without having lived in another state, you are treated as resident throughout.

The source