Scheme for qualifying non-resident taxpayer status as from 2015

The scheme for qualified non-resident taxpayer status will apply as from 2015. You are a qualified non-resident taxpayer if you live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba, and pay tax in the Netherlands on more than 90% of your worldwide income. Do you meet all conditions of this new scheme? In that case, you are entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands.

Do you not meet all conditions? For example because you pay tax in the Netherlands on less than 90% of your worldwide income? In that case, you may, for example, no longer deduct the interest on the loan for your owner-occupied home in your tax return. You may no longer opt for resident taxpayer status either. We will assess if you meet the conditions.

The so-called recovery scheme, in which income is reviewed, will be cancelled as well.

Please note!

The changes will have consequences as from your 2015 tax return.


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