Personal Income Statement for non-resident taxpayers

Do you qualify as a non-resident taxpayer? Then you must submit a Personal Income Statement when you submit your tax return.

If you are a qualifying non-resident taxpayer, you are entitled to deductions, tax credits and tax-free allowances. You must, however, comply with the following conditions:

  • You live in an EU country, Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint Eustatius or Saba.
  • In the Netherlands, you pay taxes on at least 90% of your total worldwide income.
  • You have a personal income statement from the Tax and Customs Administration in your country of residence.

Do you have a tax partner? In that case, the following applies:

  • You and your partner live in an EU country, Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint Eustatius or Saba.
  • In the Netherlands, you and your partner pay taxes on at least 90% of your combined income.  This is only the case in the following situations:
    • In the Netherlands, you pay taxes on at least 90% of your total worldwide income and your partner has no or a small income..
    • In the Netherlands, you and your partner both pay taxes on at least 90% of your combined worldwide income.
  • You and your partner both have personal income statements from the Tax and Customs Administration in your country of residence.

Do you have a tax partner, but one of you does not qualify as a non-resident taxpayer? In that case, only the one that qualifies as a non-resident taxpayer must submit a Personal Income Statement for that particular year.

How does it work?

Fill in the form ‘Personal Income Statement eligible foreign taxpayer’ for the year for which you want to file a tax return, print it out and have it signed by the Tax and Customs Administration in your country of residence.

Send the completed and signed form to:

Tax and Customs Administration/Department of International Issues.
PO BOX 2577
6401 DB Heerlen
The Netherlands

Please note!

Please send us the income statement at the same time as your tax return. If this is not possible, send your tax return in advance. That way, you do not have to apply for a postponement for filing your tax return.

Make sure that you do send us the income statement. Otherwise we will not be able to consider you as a qualifying non-resident tax payer. And you will not be able to make use of the same deductions and tax credits as someone who lives in the Netherlands. In that case, we will treat you as a non-resident taxpayer.

 

 

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