Individuals
Living or working outside the Netherlands
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2025 tax return in case of emigration or immigration
Did you emigrate or immigrate in 2025? If so, you can file your tax return until 1 July.
Income statement for qualifying non-resident taxpayers
Deductions, tax credits and living abroad
Applying for the Expat Scheme (30% facility)
You will then receive compensation for higher costs of living.
Quick to
Tax return in case of emigration or immigration
I am leaving the Netherlands
- Am I emigrating if I am moving abroad?
- Checklist emigration - what should I bear in mind?
- Can I take my Dutch pension with me when I emigrate?
- Do I get a protective assessment when I emigrate?
- Your national insurance when you emigrate
I come to live in the Netherlands
Income tax return
After filing a tax return
- When will I receive a tax decision?
- Voluntary disclosure scheme: correct your tax return or as yet file a tax return
- I disagree with the assessment
- How can I get a copy of my return or assessment as a non-resident taxpayer?
Filing a tax return
Preparing a tax return
- What do I need to file my tax return?
- Can I still apply for a postponement?
- Can I deduct my mortgage interest?
- Do you need help? Make an appointment with an employee
- How to convert Belgian or German wages to Dutch wages (Dutch only)
- When do I have a tax partner if I live abroad?
- Tax credits (international)
Provisional assessment
I do not live in the Netherlands:
Living or working in Germany
Additional information
Social security
Financial data exchange
International tax treaties
- When is a tax treaty concluded?
- Overview of EU countries
- Tax treaty with Switzerland changed from 2021
Citizen service number and DigiD
Benefits
- How do benefits work?
- Can I get help with my benefits?
- I have Dutch healthcare insurance - can I get healthcare benefit?
- I live in a rented house - can I get rent benefit?
- I have children - can I get a supplementary child benefit?
- My child goes to a childcare centre - can I get childcare benefit?
- Can I apply for benefits as a refugee from Ukraine?
Cars
Payroll taxes
Notify us of changes
- Do I need to report a change of address?
- How do you report a name change for your organisation?
- How to change a bank account number
- How do I submit or change my foreign bank account number?
Paying tax
Inheritance tax
- Filing an online inheritance tax return
- What information do I need?
- Do I pay inheritance tax in the Netherlands?
- Where do I pay inheritance tax?
- How to apply for a citizen service number?
Forms
- Application Citizen Service Number (BSN)
- Application for an exemption from wage tax/national insurance contributions deducted at source
- Statement of tax liability in the country of residence
- Order form 2026 provisional assessment for non-resident taxpayers
- Worldwide income return 2025
- Submitting a change of address