Dutch tax rules

Rules for non-resident tax in the Netherlands

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Expatica explains the rules for non-resident tax in the Netherlands. Find out if you qualify for the advantages of being a non-resident taxpayer.

If you live outside the Netherlands and you earn income or have assets in the Netherlands, then you could be classed as a non-resident taxpayer status. This means you will be subject to non-resident tax conditions, which means you will need to file a non-resident tax return and pay taxes in the Netherlands on any income earned there. This article explains what deductions you can claim on your non-resident tax form.

Non-resident taxpayer status

If you are a non-resident taxpayer based outside the Netherlands, filing an income tax return for Dutch income or assets can put you in a less favourable financial position as you may miss out on tax deductions.

Requirements for non-resident tax

You can only qualify for non-resident taxpayer status, which offers the same benefits as Dutch residents, if:

  • you live in an EU country or Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba;

  • 90 percent or more of your worldwide income is taxable in the Netherlands; and

  • you obtain a statement from the tax authorities in your country of residence with an overview of the income declared in your country of residence.

Filing a non-resident tax form

The qualifying non-resident taxpayer is entitled to the same deductions as residents of the Netherlands when filing their non-resident tax form.

Thus, if you are liable to pay non-resident tax, you are entitled to:

  • personal allowances (this can be a deduction on your income, for example, when you have study costs or certain medical expenses);

  • deduction of expenses for income provisions (annuities);

  • deduction of maintenance costs for listed (monumental) buildings;

  • deduction of the negative expenses from your owner-occupied home abroad (mortgage interest);

  • tax-free allowance, when calculating your income from savings and investments (EUR 25,000 in 2017);

  • the full amount of the tax credit that applies to your situation – if you have national insurance in the Netherlands (child benefit, old age pension, survivor benefits or exceptional medical expenses), you are entitled to both the premium and tax parts of the credits;

  • divide certain income, deductible items and payment of the tax credits between you and your partner if your partner has little or no income.

Tax status for couples

According to new rules, couples can only qualify as tax partners if both pay tax in the Netherlands on more than 90 percent of their worldwide income or worldwide combined income.


New Dutch tax rules for non-residents in 2015

04 March 2015, by
- See more at: http://www.iamexpat.nl/read-and-discuss/expat-page/articles/new-dutch-tax-rules-for-non-residents-netherlands-2015#sthash.8cYhT65i.dpuf
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2 Comments To This Article

  • SK posted:

    on 26th September 2018, 13:49:50 - Reply

    Do non-resident tax payers need to pay Social Security Tax?

    [Moderator reply: for a personalised answer you should contact the Dutch Tax Authorities at: https://www.belastingdienst.nl/wps/wcm/connect/nl/home/home] 

  • Hesus posted:

    on 29th January 2018, 06:19:17 - Reply

    1) And how do you get a statement from tax authority in the United Kingdom (HMRC), when Tax Year starts on 6th of April, and not like in the Netherlands on 1st of January?

    2) Do you need to complete the figures by yourself (estimated I guess because years do not overlap) or HMRC does complete these for you?

    3) Finally, is HMRC aware of such a thing as statement of UK incomes for dutch Belastingdienst purpose and are they willing to issue such a statements at all?

    [Response from moderator:  Go to our resource page and contact one of our expat-friendly experts. https://www.expatica.com/nl/listings]