Can I apply for a provisional assessment as a non-resident taxpayer?
Yes, you can, but maybe not for all tax allowances and tax credits.
What you qualify for depends on your personal situation, such as:
- the country you live in
- whether you are compulsory covered for national insurance schemes in the Netherlands, such as the old-age pension
- being a non-resident taxpayer or a qualifying non-resident taxpayer
Non-resident taxpayers cannot electronically apply for a provisional assessment.
Non-resident taxpayer or qualifying non-resident taxpayer?
If you do not live in the Netherlands, but you do have an income from the Netherlands, we consider you a non-resident taxpayer. With income we mean earnings from work and property (box 1), substantial interest (box 2) or savings and investments (box 3).
If you live in an EU country or in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint-Eustatius or Saba, and you pay tax in the Netherlands on at least 90% of your total earnings, we consider you a qualifying non-resident tax payer.
Why would I apply for a provisional assessment?
Do you get money back from us? Then you don't have to wait for your money with a provisional assessment.
Do you have to pay? In that case, pay in advance so that you have to pay as little as possible when your receive your final assessment.
For which purpose can I apply for a provisional assessment?
How do I apply for a provisional assessment?
With the form 'Request for or change provisional assessment 2023 for non-resident taxpayers'. You can order it online.