Partial tax resident
08.09.2021Partial tax residency is a special, non-standard type of tax residency that exists only in the Netherlands.
If you are a person who came to the Netherlands for work for several years, this status will give you the opportunity to temporarily exempt your savings and income from other countries from paying taxes in the Netherlands.
As a partial tax resident, you are required to report all of your worldwide income in Box 1. However, in Box 2, you only report shares in Dutch companies, and in Box 3, you only report Dutch real estate.
The status of a partial tax resident can be selected independently at the time of filing a declaration for those who fall under the 30% taxiing rule.
For more information on the status of a partial tax resident, see our video.