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New arrangement for qualifying non-resident tax liability

04.18.2014

Are you living outside of the Netherlands and do you have income from or assets in the Netherlands? If so, you are a non-resident taxpayer. From 1 January 2015 a different method will be used to calculate your income tax. You will notice this in your tax return for 2015, or sooner in your provisional tax return for 2015.

Up until your tax return for 2014 you can still opt for resident tax liability. If you decide to do this, we will treat you in the same way as a resident taxpayer. In that case you will be entitled to the same deductible items, tax credits and exemptions as residents of the Netherlands.

From 2015 you will no longer have a choice. You will then be subject to the arrangement for qualifying non-resident tax liability. Do you meet all of the conditions for this new arrangement? If so, you will be entitled to the same deductible items, tax credits and exemptions as residents of the Netherlands. Do you not meet all of the conditions? In that case you will have no or only a limited right to deductible items, tax credits and exemptions.

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