You pay tax in the Netherlands on at least 90% of your income

We will treat you as a qualified non-resident taxpayer as from 2015 if you pay tax in the Netherlands on all or nearly all of your income. This is the case if you pay tax in the Netherlands on at least 90% of your worldwide income.

Please note!

You must also meet the other conditions.

Example

You live in Belgium and work in the Netherlands. Your income in the Netherlands amounts to € 50,000. You pay tax in the Netherlands on all of this income. You do not have any other income or assets. You have an owner-occupied home in Belgium. The (negative) income from the owner-occupied home amounts to € 10,000.

You live in an EU country and you pay tax in the Netherlands on all or nearly all of your income. We will treat you as a qualified non-resident taxpayer because you meet the conditions. This means that you may deduct the negative income from the owner-occupied home. You are also entitled to tax credits.

Assets and income from a substantial interest are included

In determining the 90% limit, we will not only assess your income from work and home. Your assets and income from a substantial interest are also included. So it could be that you pay tax in the Netherlands on all your income from work, but still do not meet the 90% requirement because you have a lot of assets, for example.

Example

You live in Germany and work in the Netherlands. Your income in the Netherlands amounts to € 50,000. You pay tax in the Netherlands on all of this income. You have no other income. You have an owner-occupied home in Germany. The (negative) income from the owner-occupied home amounts to € 10,000. Moreover, you have assets in Germany in the form of savings balances, shares and bonds amounting to € 160,000.

According to the Dutch rules, your income from savings and assets is 4% of € 160,000 = € 6,400. You pay no tax in the Netherlands on this income. You also have an income of € 50,000 on which you pay tax in the Netherlands. You pay tax in the Netherlands on 88.7% of your total income of € 56,400. So this is less than 90% of your income. As a result, we will not treat you as a qualified non-resident taxpayer.





 

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