Under the 30% ruling, a resident taxpayer can opt for the partial non-resident status. In that case such taxpayer is subject to full Box 1 taxation, so tax on worldwide income from amongst others employment income. However, the taxpayer will be taxed as a non-resident for Box 2 and Box 3 purposes.
Americans with the 30% ruling, who opt for the partial non-resident status, are considered non-resident taxpayers for Box 1 purposes in addition to being considered non-resident taxpayers for Box 2 and Box 3.
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