If you moved to the Netherlands and/or moved out of the Netherlands in a certain year, you are considered a part year resident taxpayer. Is such year, you are considered as a non-resident in the period that you live in another country and as a resident taxpayer in the period that you lived in the Netherlands.

Period of living in the Netherlands
In the period of residency, you are taxed on basis of your worldwide income:

Box 1: income from home and work
Box 2: income from substantial interest
Box 3: income from savings and investments

More details on taxation of resident taxpayers (period of living in the Netherlands) can be found here.


Period of living in another country
In the period of non-residency, you are taxable in the Netherlands on your Dutch source income only (if any) on the basis of the same Box system, but the Dutch tax liability is limited. Information on which items are taxed in the period of non-residency can be found here.

More information with respect to Dutch income tax return filing in a year of immigration or emigration (migration tax form / M-biljet) can be found here.

Feel free to contact us in case you have any questions.