Taxation of non-residents in The Netherlands

Non-resident taxpayers are taxed on Dutch source income. Dutch source income is:
  • Income from employment in The Netherlands;
  • Income from business activities in The Netherlands;
  • Income from property in The Netherlands;
  • Income received from Dutch public or private pension funds;
  • Income received from annuities;
  • Income received from the Dutch government entities;
  • Income from share ownership in a Dutch company (>5% or more of shares owned);
  • Income from dividends received from companies resident in The Netherlands.
Please note that non-resident taxpayers are not taxed on regular savings (bank account/savings account) and investments in The Netherlands.

Please note if a tax treaty is applicable the tax treaty will ultimately determine if The Netherlands has the ability to levy taxes on income received from The Netherlands.

As non-resident taxpayer you are not entiteld to the same deduction and credits as resident taxpayers of The Netherlands, unless the tax treaty between The Netherlands and your resident country has a non-discrimination clause covering personal deductions and credits.

As of 2015 non-resident tax payers from the EU, Liechtenstein,Norway, Iceland, Switzerland, Bonaire, Saba or Sint Eustacius will automatically be granted the qualified non resident taxpayer status if you pay tax in The Netherlands on at least 90% of your worldwide income. In addition, you must submit a statement from the local tax authorities in your home country. This statement must at least include an overview of your income. If you meet all the above mentioned conditions you are entitled to all the same deductible items, tax credits and tax-free allowance as residents of the Netherlands.

Please contact GVN International Tax Services if you have any questions or want to discuss your tax situation.