Application exemption from payroll tax


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Do you live in a country other than the Netherlands, but do you have income from the Netherlands? And is any payroll tax deducted from this income? It could be that you do not have to pay tax on this income in the Netherlands. In that case, your withholding agents do not have to deduct any payroll tax either when this income is paid to you.

You can use the form ‘Application exemption from payroll tax’ to request an exemption from deducting wage taxes and national insurance contributions.

In the explanatory notes you can find more information on a number of questions.
You can use the ‘Statement of tax liability in the home country’ to proof that you are a domiciled resident in your home country. To qualify for a tax exemption on wages, social security benefits, pension or annuity in the Netherlands, it is required that you are a resident for tax purposes in your home country.

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