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Personal Income Tax

Questions and answers › Heading: Taxation of NL › Personal income tax 0 +1 -1 Natalia 2 years ago...

0 +1 -1
Natalia 2 years ago

Good afternoon, I have a question for you about personal income tax. An individual, a tax resident of the Netherlands, provides consulting services to a Russian company (LLC) on the basis of a service agreement or performs certain work on the basis of an employment contract. At the same time, services (work) are provided remotely, since a person permanently resides in the Netherlands. According to Russian law, remuneration for the performance of labor or other duties, work performed, service rendered, performance of an action outside the Russian Federation for tax purposes refers to income received from sources for outside the Russian Federation, so a Russian company is not required to withhold income tax. Do I understand correctly that when filing a tax return, you just need to indicate in Box 1 the amount received and pay tax? 01, the double taxation avoidance agreement between Russia and the Netherlands terminates and how?

1 response
0 +1 -1
TaxNL Admin 2 years ago

Good day, Natalia. 
Thank you for contacting us, the balances as of 01.01.2022/2022/XNUMX (in the declaration for XNUMX) must be indicated as savings.
Your income is declared as income from other jobs in Box 1. You must indicate the entire amount received. 
Best regards, Tax.nl 

Publication Date: 24.01.2022

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