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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.

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