Personal Income Statement

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.

How does it work?

Select the Personal Income Statement in the table below. 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!

You should preferably send the Personal Income Statement simultaneously with your tax return. If this is not possible, you should already send your tax return. In that case, you need not request a postponement for filing your tax return. You should then as yet send in the personal income statement after having filed the tax return.

If you do not, we will consider you to be a non-qualifying non-resident taxpayer. You will then be sent an assessment without the same deductible items, tax credits and tax-free allowance as residents of the Netherlands. We will contact you about this.

This table shows the translations from the Personal Income Statement (form) and the explanation that goes with the form in all EU languages, for Norway and Iceland.

Personal Income Statement 2017

Explanation Personal Income Statement 2017


Bulgaria

Bulgaria

Croatia

Croatia

Czech Republic

Czech Republic

Denmark

Denmark

Estonia

Estonia

Finland

Finland

France

France

Germany

Germany

Greece

Greece

Hungaria

Hungaria

Iceland

Iceland

Italy

Italy

Latvia

Latvia

Lithuania

Lithuania

Netherlands

Netherlands

Norway

Norway

Poland

Poland

Portugal

Portugal

Romenia

Romenia

Slovenia

Slovenia

Slovakia

Slovakia

Spain

Spain

Sweden

Sweden

United Kingdom

United Kingdom

Personal Income Statement 2016

Explanation Personal Income Statement 2016

Bulgaria Bulgaria
Croatia Croatia
Czech Republic Czech Republic
Denmark Denmark
Estonia Estonia
Finland Finland
France France
Germany Germany
Greece Greece
Hungaria Hungaria
Italy Italy
Iceland Iceland
Lithuania Lithuania
Latvia Latvia
Netherlands Netherlands
Norway Norway
Poland Poland
Portugal Portugal
Romenia Romenia
Slovenia Slovenia
Slovakia Slovakia
Spain Spain
Sweden Sweden
United Kingdom United Kingdom

 

Personal Income Statement 2015

Explanation Personal Income Statement 2015

Bulgaria Bulgaria
Croatia Croatia
Czech Republic Czech Republic
Denmark Denmark
Estonia Estonia
Finland Finland
France France
Germany Germany
Greece Greece
Hungaria Hungaria
Italy Italy
Iceland Iceland
Latvia Latvia
Lithuania Lithuania
Netherlands Netherlands
Norway Norway
Poland Poland
Portugal Portugal
Romenia Romenia
Slovenia Slovenia
Slovakia Slovakia
Spain Spain
Sweden Sweden
United Kingdom United Kingdom

 

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