And what you're saying is not true. As a Dutch citizen mysel and having been a perpetual traveler, I have done my research. For Dutch tax authorities you always need to pay tax somewhere. If you don't live somewhere else, you pay your taxes in The Netherlands. You can only avoid this by not having any connections to The Netherlands anymore (you don't visit at all, no bank account, no phone number, no nothing). It might seem like he doesn't need to pay tax now, until a tax-inspector looks at his case a couple of years from now.