Taxation of non-resident taxpayers in the Netherlands

Last updated: 21-09-2020

In the Netherlands, the rules for non-resident taxpayers are for the major part the same as the rules for resident taxpayers.

The main difference is the scope of the tax liability: resident taxpayers are in essence subject to tax for their worldwide income, whereas non-resident taxpayers are only subject to tax for certain specific categories of income from Dutch source.

The tax rates are the same, but there is some difference with respect to the entitlement to deductions, allowances and tax credits.

In essence every individual who does not qualify as resident taxpayer, is a potential non-resident taxpayer, provided that this individual enjoys Dutch taxable income.

Under certain conditions resident taxpayers can opt for a partial non-resident taxpayer status. Non-residents that meet certain conditions are considered qualifying non-residents. Qualifying non-residents should be eligible for the same deductions and allowances as resident taxpayers.

The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466.


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