Non-resident taxpayer status
If you have non-resident taxpayer status, only the income on which the Netherlands may levy tax is included in the taxation.
No tax partner
You cannot have a tax partner if you pay tax abroad. You will then only pay tax in the Netherlands on your own part of the income and tax-deductible items. For example, if you are in paid employment, then that is your income from employment. Some income and deductible items can be allocated to multiple individuals. This can be a holiday home in the Netherlands or a joint bank account. On these income components and assets, you only pay tax on the part that is your property.
Not entitled to tax credits and deductions
If you do not opt for resident taxpayer status, you are generally not entitled to:
- the income tax component of tax credits that are not income-related
- personal allowance
- tax-free allowance (box 3)
- deduction of expenses for income provisions
Calculation of the amount of tax owed
We add up the income tax that you must pay and any national insurance contributions owed. From this amount, we deduct the part of the tax credits to which you are entitled.