Declaration of exemption from income tax return for foreign employees
Do you work in the Netherlands as a foreign employee? In that case, you may have to file an income tax return not only in the Netherlands, but in another country as well.
It may not be required to file a Dutch income tax return
Your employer may withhold the income tax and/or national insurance contributions, which you have to pay on your Dutch income, on your behalf. You then pay the income tax and/or national insurance contributions via the payroll taxes, which your employer deducts from your wage. You will then no longer need to file an income tax return in the Netherlands.
Your employer is only allowed to do this if you grant permission.
Are you required to prove you paid taxes on your income in the Netherlands?
The tax authorities of another country may ask you to prove that you paid taxes on your Dutch income. With this proof, you can avoid paying double taxes on your income. Usually, you would prove this with the Dutch income tax assessment. But if your employer has withheld everything through the payroll taxes, this is not possible.
You can ask us for a statement
If you are not required to file an income tax return in the Netherlands, you can request the Tax Administration of the Netherlands to issue you a statement. With this, you can prove that you have paid all taxes on your Dutch income.
You can apply for this statement by sending a letter to:
Belastingdienst/Kennis- en Expertisecentrum Buitenland
6401 DJ Heerlen
Your letter must include the following:
- that you wish to obtain a statement indicating that you do not have to file an income tax return in the Netherlands because your Dutch employer has withheld the taxes payable in the Netherlands as payroll tax
- the year concerned
- your citizen service number (BSN)
- your name, address, place of residence
We need this information from you in order to draw up the statement. We handle the data of citizens and companies with the utmost care and with respect to your privacy. Please visit belastingdienst.nl/privacy and read how we do this.