Dutch fiscal residents are subject to Dutch income tax on their worldwide income in all three boxes. This means that all Box 1 income, whether paid or received in the Netherlands or outside the Netherlands, will be subject to Dutch taxation. For Box 2 it means that distributions from a company located in the Netherlands, but also distributions from a company located in your home country, will be subject to Dutch taxation. And for Box 3 it means that you will be subject to taxation on all assets located in the Netherlands and outside the Netherlands.
Even though worldwide income is subject to Dutch taxation, in cases where you receive income from outside the Netherlands, the income tax treaty between the Netherlands and that respective country will determine whether you actually end up paying Dutch tax on that income.
OnestopTaxPrep has over 18 years of specialization in providing combined Dutch and U.S. tax preparation and consulting services. This specialization has assisted U.S. nationals living and / or working in The Netherlands and Dutch nationals living in the U.S.A.