Dutch taxpayer - Nalog.nl BV

For entrepreneurs

Business expenses that an entrepreneur can deduct Features of a tax return for freelancers Instructions: how to order the “Trial calculation” service and what will you get as a result? Fiscal year and tax changes in the Netherlands Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) Should I register EMZ (ZZP) for small earnings? Registering an EMZ (ZZP) in the Netherlands Account in the payment system for business Rules for the distribution of work and rest in the Netherlands Advance payment (voorlopige aanslag) for entrepreneurs and legal entities Registration of employees from Ukraine is required (form to fill out) Invoice numbering in the Netherlands: common mistakes and options Ecological investment in business in 2022 became even more profitable Consumer law: your rights and obligations as a seller When will an entrepreneur open EMZ: at the beginning of the year or at the end? Bulk verification of BTW numbers by API E-recognition Innovation box Notification of the tax about the bank account of the entrepreneur CV registration Trademark registration Legal opinions Stock deals Corporate Documentation Development and examination of contracts Tax planning Challenging decisions of the tax authority Preparation of reviews and explanatory notes Drawing up letters, certificates, notifications Change in tax liabilities Registration with government and industry organizations Obtaining a VAT number Accounting forecasting Correction and resubmission of declarations Local and industry tax reporting Intellectual property Tax advice Pension benefits in the Netherlands for private entrepreneurs Deduction of costs of doing business

Private individuals

Are you receiving all the benefits you are entitled to? School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024-2025 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Nalog.nl Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Migration

Income requirements for obtaining a residence permit Recognition of a foreign teaching diploma in the Netherlands Can I work in the Netherlands without a residence permit? What does an O-document look like? How can I extend my stay in the Netherlands without temporary protection? Alien identity card – Vreemdelingen Identiteitsbewijs (VI) What is the difference between a fiscal partner and a migration partner? How and who can get BSN for non-residents (RNI) Residence in the NL for EU citizens (general rules) The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form A new form of Dutch identity card (Nederlandse identiteitskaart) was launched on 2 August. Legalization of documents for moving to the Netherlands What does a pension in the Netherlands consist of? How is income tax structured in the Netherlands? 4 prerequisites for taxiing Partial tax resident Who is tax resident in the Netherlands? Documents required to apply for a short-term business visa Procedure for obtaining a short-term business visa Extension or change of short-term business visa A reminder to the employer of what he needs to know when sending workers on a business trip How to hire a foreign worker? Part 1 How to hire a foreign worker? Part 2 Standards for salary The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form Mandatory registration of temporary workers I want to work in the Netherlands! Instructions Memo for an individual entrepreneur who came on a business trip to the Netherlands Permanent residence permit Loss of Dutch citizenship Family reunification European way Minimum income for indefinite permanent residence Minimum income required to apply for a residence permit for medical treatment in the Netherlands Minimum income for a nanny to obtain a residence permit in the Netherlands Income amounts for obtaining a residence permit in the Netherlands for a self-employed and a start-up Minimum income for a researcher to obtain a residence permit in the Netherlands Minimum income for a specialist Minimum Guarantor Income to Request a Visitor Visa Minimum income for interns and trainees Minimum income for cultural workers Minimum income for obtaining a student visa to the Netherlands Minimum Income for Affiliate Family Visa The cost of naturalization in the Netherlands in 2022 In the first year after moving Help (links to useful sites) Short Term Business Visa Everything you need to know about emigrating from the Netherlands "30% ruling" and conditions for its receipt Immigration to the Netherlands Salary standards for obtaining an NL visa in 2020

Dutch taxpayer

04.04.2019

Tax residents of the Netherlands are individuals over 18 years of age. In exceptional cases, they can also be persons under the age of 18, this happens in the case when they have their own children. Otherwise, children under the age of 18 are considered minors and all their tax obligations are borne by their parents.

But often the question arises about in which country your tax obligations arise, and where exactly you need to file your tax return.

In order to decide whether you need to file a tax return in Holland and therefore pay taxes, you need to understand whether you are a tax resident or a foreign taxpayer.

What category of taxpayers do you belong to?

Option 1. You have lived (were registered) in Holland for the entire reporting year. In this case, you are a Dutch tax resident, regardless of whether you had income in the reporting year. It also does not matter in which country your income was, it is subject to taxation in the Netherlands, where you live. If you are a Dutch tax resident, this does not necessarily mean that you are required to file a tax return, but it does mean that you are entitled to all tax credits, exemptions and deductions.

Option 2. You have lived in Holland (were registered) for an incomplete reporting year. This is possible if you have moved from another country for permanent residence to the Netherlands or, conversely, left the Netherlands for permanent residence in another country during the reporting year. This does not take into account your temporary departures on a business trip, on a visit or on vacation. The only important thing is the period that you were registered in the municipality. In this case, you have the right to choose whether you want to be considered a tax resident for the entire reporting year or only for the period that you were registered in the Netherlands. This choice is very important, moreover, it applies to both fiscal partners and can greatly affect the tax bottom of the year. Therefore, if you are not sure which one is better for you to choose, we are ready to calculate the most profitable option for you.

Option 3... You have not been registered in the Netherlands all year. Temporary visits for work, visiting, as a tourist or simply because you have a Schengen visa for another country do not make you a tax resident of Holland. But, if you have income that you receive from Holland, then you are considered foreign taxable.

This last third version has received many changes since 2015 and we will dwell on it in more detail.

In 2015, there were serious changes in the classification, and, accordingly, in who is considered Dutch and who is a foreign taxpayer.

If, for example, you permanently reside in another country, but have income from the Netherlands, then until 2014 inclusive you had the right to choose whether to consider yourself a Dutch or foreign taxpayer. The person made this choice himself at the time of filling out the tax return. Naturally, we have always advised to make the choice that is most beneficial to our clients.

Since 2015, the tax authorities have abolished this choice, now there are fairly clear conditions for when you can be considered a domestic or foreign taxpayer.

What does it mean that you receive income from IP while living in another country?

Your Dutch salary can be considered income from Holland, for example, you live in Belgium and travel to Holland to work every day. The second option for income is income from a business, you can be the owner of a business and receive dividends from profits. If the legal address of your company is in the Netherlands, then the dividends received are accordingly taxed in the Netherlands. The third option for Dutch income for foreigners is the ownership of real estate, land, any investments, Dutch securities or just money in a Dutch bank. In all these cases, Holland has the advantage of removing its taxes from these incomes that you received on its territory. At the same time, when filing a declaration in your country, you are required to indicate these incomes, but it is not at all necessary that you will pay taxes on them. Most likely your taxes will be credited. This depends on whether there is a signed double taxation agreement between your country of residence and the Netherlands. A complete list of countries with which such an agreement has been signed can be found in the useful information section.

It is important to know that if you are a foreign taxpayer, you are not eligible to benefit from any Dutch tax credits, rebates and deductions. Therefore, it is very important to understand in which case you can qualify as a Dutch taxpayer without living in Holland.

Starting from 2015, the tax authorities introduced a new term "qualified foreign taxpayer" (kwalificerende buitenlands belastingplichtige) and defined clear criteria for such qualifications:

  1. your Dutch income is at least 90 percent of your total income
  2. you are a resident of the European Union, countries of the European Economic Area, the Dutch Isles or Switzerland
  3. you must have a record of your income and withholding taxes from your country of residence.

The same rules apply to your fiscal partner. If your partner does not meet the above requirements, then for the Dutch tax office, you will be listed as a qualified foreign taxpayer without a fiscal partner.

What does this new status of a qualified foreign taxpayer give?

If this status applies to you, in addition to paying taxes in Holland, you can also use all tax benefits, for example, a mortgage deduction, exemption of part of your savings from taxation, a deduction for medical and educational expenses, etc.

If you do not meet the above criteria, then you are an ordinary foreign taxpayer who is obliged to show only that part of the income that is received in the Netherlands or from a Dutch business and, accordingly, are not eligible for Dutch taxpayer benefits.

Separate rules apply to 30% taxi owners (foreign highly qualified specialists), which can be found in more detail in the corresponding section.

If you cannot decide whether you are a Dutch taxpayer, or you cannot decide which option is better to choose, we are ready to help you find the best option.

logo nalog

Several of our topics



You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.

cancellation