Roll-over scheme (foreign pre-incorporation profit scheme)
The amount of the double tax relief cannot be more than the payable income tax in the relevant box. This could mean that certain deductible items, such as the mortgage interest connected with your owner-occupied home, will not result in a tax advantage. For these types of situations, there is the roll-over scheme. By means of a decision, we determine the amount of foreign income which is included in the calculation of the relief in a following year.
The roll-over scheme is applied to each box. Therefore, it is possible that you will receive a decision for income in box 1 and another decision for income in box 3.
Overview of tax treaties
For an overview of the countries which the Netherlands has concluded a treaty with, please see Overview of treaty countries.