You meet the conditions

Do you meet the conditions for qualified non-resident taxpayer status as from 2015? In that case, we will calculate the tax on your income and assets from the Netherlands. This calculation does not take into account your income which the Netherlands is not allowed to levy tax on. This income is only important in order to determine whether you meet the conditions.

Deductible items

You are entitled to the same deductible items as residents of the Netherlands. But only if you or your partner/tax partner are not entitled to them in your country of residence.

The deductible items to which you are entitled are:

  • the negative expenses from your owner-occupied home abroad
  • the expenses for income provisions
  • the personal allowance

Do you have a tax partner? And does your tax partner have little or no income? In that case, he may be entitled to a tax credit payment. Moreover, you may apportion the deductible items between yourselves.

Tax credits

You are entitled to the tax credits that apply in your situation. If you are covered by social insurance in the Netherlands, you are entitled to both the national insurance component and the tax component of the tax credits.

Tax-free allowance

Do you have income from savings and investments on which you have to pay tax in the Netherlands? In that case, you are also entitled to the tax-free allowance (only available in Dutch).

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