
Full year resident taxpayer
If you live in the Netherlands throughout a year, you are considered a resident taxpayer.
As a resident taxpayer of the Netherlands, you are taxable in the Netherlands on your worldwide income, which means that all your income needs to be reported when filing a Dutch income tax return:
Box 1: Income from home and work
Box 2: Income from substantial interest
Box 3: Income from savings and investments
For resident taxpayers of the Netherlands, the system also provides some possibilities for personal deduction.
Furthermore, tax credits (Heffingskortingen) will be applicable. Some are applied in the payroll, some can be claimed when filing an income tax return.
In case you have non-Dutch source income, that is taxable in another country on the basis of the applicable Tax Treaty between the Netherlands and the other country, the system usually offers double taxation relief.
Feel free to contact us in case you have questions.
