If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:
To file your tax return, you can use the tax-return program for non-resident taxpayers or a C or Tc Form.
Please note
If you lived in the Netherlands part of the year, you must use an M Form and you cannot file your return electronically. This does not apply if you are a government official stationed abroad (for example, defence personnel and employees of Dutch embassies stationed abroad). In that case, you should fill in a tax return using the tax-return program for residents of the Netherlands.
