Consequences if you do not live in an EU country, Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba

If you do not live in an EU country, Liechtenstein, Norway, Iceland, Switzerland or on Bonaire, Sint Eustatius or Saba, you and your partner are liable to pay tax as non-residents. You are therefore not tax partners. This has the following consequences:

  • We only calculate income tax over your own income in or from the Netherlands. Does your partner have income in or from the Netherlands? Then we only calculate income tax for your partner over his/her income in or from the Netherlands.
  • You and your partner are not entitled to personal allowance, deduction of expenses for income provisions, tax credits and tax-free allowance.
  • You and your partner cannot divide your joint income in the tax return.
  • You and your partner cannot have the tax credits paid out.

 

 

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