Dutch tax residency

DUTCH TAX RESIDENCY

 

 

The fiscal residency position of an individual as resident or non-resident is relevant for determining to what extent that individual’s income will be subject to Dutch income taxation for each of the Boxes.

 

In determining if you are a resident of the Netherlands, the Dutch tax authorities will initially go by registration with the local municipality. However, this registration with the local municipality is only an initial indication and not a determining factor. Instead factors such as where you spend most of your time, where you have a home, where your family lives, where the center of your 'personal and economical activities' lies determine your residency. In specific cases, subjective factors such as intention and social connection can also be determining factors.

 

Your residency position should be reviewed on a case-by-case basis, but in general it can be said that if you move to the Netherlands with your family, you will most likely qualify as a resident for Dutch tax purposes. If your family remains in your home country and you regularly travel back there, you will most likely be considered a non-resident.

 

Therefore, there are three types of Dutch taxpayers:

 

  1. Dutch resident taxpayers

Dutch fiscal residents are subject to Dutch income tax on their worldwide income in all three boxes.

 

  1. Dutch non-resident taxpayers

Non-resident taxpayers are in principle only subject to Dutch income tax on their Dutch sources of income only.

 

  1. Dutch partial non-resident status

Under the 30% ruling, a resident taxpayer can opt for the partial non-resident status.

 

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