31 December 2023 Add expertise tag Add service tag Add country tag
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An overview of Box 1 income for non-resident taxpayers

The Box 1 income for non-resident taxpayers in the Netherlands consists of the qualifying Dutch Box 1 income (as calculated for resident taxpayers), reduced with losses from qualifying Dutch Box 1 income and applicable levy rebates.

Qualifying Dutch Box 1 income is the aggregate amount of: 

For non-resident sportsmen, musicians and artists a special tax regime applies.

If the aggregate amount of Box 1 income is negative, the income qualifies as loss from labor and main residence for non-resident taxpayers. These losses can be deducted and compensated under the same terms and conditions as applicable to resident taxpayers. The losses may be increased with qualifying losses originating from a tax liability as a Dutch resident taxpayer.