Non-resident taxpayer
The situation for a non-resident taxpayer, often is quite complex due to national tax Law and Tax Treaties. As such professional assistance is advisable. We offer tax return preparation assitance and consultancy to non-resident taxpayers of the Netherlands.
If you do not live in the Netherlands, but you have Dutch taxable sources of income, you are considered a non-resident taxpayer. In general, as a non-resident taxpayer of the Netherlands, you are taxable in the Netherlands on your Dutch source income only. Details are often arranged in the Tax Treaty between the Netherlands and your country of residence.
In case you received a letter called "Aangiftebrief" you have a filing requirement, even if you have no Dutch income sources as described in the below. In case of a filing requirement but no Dutch source income, an nil tax report with a letter explaining the situation needs to be send to the Dutch tax authorities to avoid.
Box 1: Income from home and work
- Dutch property (former principal residence that is either for sale since you left or has been temporary empty an at your disposal in case of a temporary assignment to another country).
- employment income related to work that you physically performed in the Netherlands in case the Tax Treaty allocates the right to levy tax to the Netherlands. More information on allocation of income can be found here.
- Dutch pension income in case the tax Treaty allocates the right to levy tax to the Netherlands
- income from Dutch substantial interest - if you own 5%< of the shares in a Dutch legal entity, or the rights to purchase such substantial interest
- Real estate in the Netherlands - Dutch investment property (immovable property in the Netherlands)
- Debts which are linked to such immovable property in the Netherlands
The Box 3 method is subject to discussion and if the actual income (including uncapitalized gain/loss in the year is less than the deemed Box 3 income, the actual income may be used for the tax calculation. More information can be found here.
In case 90%< of your income is taxable in the Netherlands, the system offers possibility to be taxed as qualifying resident taxpayer, which allows you to make use of certain benefits (credits/deductions) which in principle only apply to resident taxpayers.
The applicable Tax Treaty between your country of residence and the Netherlands should be consulted to determine which income is exactly taxable in the Netherlands