Non-resident taxpayers


Non-resident taxpayers are in principle only subject to Dutch income tax on their Dutch sources of income only. Most commonly this will be:

Box 1

income from employment activities performed in the Netherlands;

income from a business with established office in the Netherlands;

government and social security payments from the Dutch government.

Box 2

Profit distribution received from a business located in the Netherlands.

Box 3

Deemed income from real estate property located in the Netherlands.