When you live in the Netherlands but work abroad a part of the year, the 183-day rule helps you from paying taxes on your salary in two countries and it also determines in what country your salary should get taxed.
Most tax conventions prescribe that the state in which you work is entitled to levy tax on the wage the employee earns in that state. There is an exception when the following 3 conditions are met:
These 3 conditions are referred to as the '183 day rule'. If not all conditions are met, then the country where you work is entitled to levy tax.