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.

 

 

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