Non-resident taxpayer in the Netherlands? Please be aware of the changes

Do you work in the Netherlands but live outside the Netherlands? Then you can be qualified as non-resident taxpayer for Dutch tax purposes. Until January 1, 2015, a non-resident taxpayer could opt to be treated as resident taxpayer for Dutch tax purposes. As such, a Dutch tax return could be filed in which tax deductions (i.e. mortgage deduction) and tax credits could be claimed as being a resident taxpayer in the Netherlands.

As of January 1, 2015, a non-resident taxpayer can no longer opt to be treated as a resident taxpayer in the Netherlands. Based on new applicable Dutch tax law, a non-resident taxpayer may qualify as “qualified non-resident taxpayer” if certain conditions are met.

Resident taxpayer or non-resident taxpayer

The Dutch income tax distinctions two categories of taxpayers: resident taxpayers and non-resident taxpayers. A resident taxpayer is a person that lives in the Netherlands. A non-resident taxpayer is a person who does not live in the Netherlands but receives Dutch income.

A non-resident taxpayer can no longer opt to be treated as resident taxpayer

As of 1 January 2015, a non-resident taxpayer can no longer opt to be treated as a resident taxpayer for Dutch tax purposes. As of this date, a non-resident taxpayer may only be qualified as “qualified non-resident taxpayer”.

According to this implemented tax law, someone who qualifies as non-resident taxpayer for Dutch tax purposes can only have the right to certain tax deductions (i.e. mortgage deduction) and tax credits in the Dutch tax if the following conditions are met during the fiscal year:

• You reside in an EU member country, Lichtenstein, Norway, Iceland, Switzerland, Bonaire, Saint-Eustatius or Saba; and
• You (and your partner) are liable to tax in the Netherlands over at least 90% of your (and your partner’s) income;
• You are able to submit an income statement from the tax authorities of the country where you reside which includes the income you received outside of the Netherlands.

Our advisors will be glad to explain the consequences of this new legislation with respect to your personal situation. For more information, please contact:

Or send an e-mail to international@acconavm.nl.