I do not live in the Netherlands – could I apply for a provisional assessment?

Yes, you could. However, there may be some restrictions regarding deductible items and tax credits you qualify for.

What you exactly 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 AOW.
  • being a non-resident tax payer or a qualifying non-resident tax payer

Non-resident tax payer or qualifying non-resident tax payer

If you do not live in the Netherlands, but you do have an income from the Netherlands, we consider you a non-resident tax payer. 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, 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 you apply for a provisional assessment?

With a provisional assessment you do not have to wait for a long time for us to refund your money. On the other hand, if you owe us any money, you may want to pay us in advance through instalments instead of paying a large amount at once later.

When could you apply for a provisional assessment?

You could apply for a provisional assessment if you:

How to apply for a provisional assessment?

You can order this form online.