Peru

tax residency requires_professional_advice

The 183-day/12-month tax-residence (domiciled-status) trigger and worldwide-income consequence are confirmed at a general level; unlike Colombia's signed-but-not-in-force treaty, no Netherlands-Peru tax treaty has even been signed -- one is under negotiation -- and Peru is not modeled as a low-presence fiscal anchor.

• Tax-residence trigger confirmed
  More than 183 calendar days of presence within any 12-month period triggers Peruvian domiciled (tax-resident) status; once triggered, domiciled status takes effect from the following fiscal year, not immediately.
• Netherlands treaty reality requires_professional_advice
  The Dutch Treaty Database Tax + Bilateral + in-force-for-Netherlands search returned no Peru treaty result; per a Rijksoverheid.nl update a Netherlands-Peru tax treaty is under negotiation (as of April 2026) but not yet signed; do not claim Dutch treaty protection or tie-breaker for Peru.
• Fiscal anchor suitability requires_professional_advice
  Peru taxes worldwide income once domiciled (progressive 8-30%); it is not a Paraguay-style low-presence, low-tax anchor and is not modeled as a replacement for one.