Explanatory Notes Tax Return Form C 2018

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You can read the PDF file by using Adobe Reader. This program can be downloaded from Adobe. The Tax and Customs Administration is not responsible for the installation and use of the reader.

Did you live outside the Netherlands and did you receive income from the Netherlands or did you own, for example, a second home in the Netherlands? Then this will affect your tax liability. On the basis of your income tax return, the Dutch Tax and Customs Administration will decide whether you have to pay tax or whether tax will be refunded to you.

Tool for the Calculation of the 90% requirement

The supplementary note provides a tool to help you determine if you are in compliance with the 90% requirement. In order to be a qualifying non-resident taxpayer in 2018, you have to meet a number of conditions. An important condition is that you pay
tax in the Netherlands on at least 90% of your worldwide income. You already have to determine this at question 1c of the form.

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