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Partial non resident tax payer status as a result of the 30% ruling

I am a knowledge migrant with a valid 30% ruling. I want to know my tax status, is it resident or partial resident tax payer? Where can I get this info?
In the tax return you can make the decision whether you want to be full resident or partial non resident for tax purposes. What is most beneficial depends on the actual situation but most of the times it is more beneficial to opt for partial non residence in which case you do not have to report all savings and investments in Box 3.
In the past a separate request must be sent to the tax authorities together with the 30% ruling application, but this is not necessary anymore. Nowadays this decision can be made in the tax return. There is no specific question about the choice you want to make, it is enough to file the tax return as such that it is clear that it is filed according to the choice which is made.
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Comments (6)
Comment by t. ferrari on Sun, Mar 25th, 2012 at 8:04 PM
a question for clarification. you say that there is no specific question about the choice. does this mean that simply i have to skip box 2 and 3 in declaring income?i also have a second related question: i am married but my husband is still residing in our country of origin. however, because of our marital status, when declaring i‘m married in the tax return form, he‘s regarded as tax partner. can i skip any information about my husband income?thanks for your feedbacktiziana
Comment by arjan enneman on Thu, Mar 29th, 2012 at 1:47 PM
yes, you can indeed skip the box 2 and 3 income with the exeption of a substantial interest in a dutch company and a second property in the netherlands. these will have to be declared in the dutch tax return. you indeed don‘t have to declare your partners income in your tax return. he doesn‘t have to file a tax return in the netherlands either. your partner will not have a bsn, if this prevents the filing of the tax return mention that you don‘t have a partner instead.
Comment by slath on Fri, Jul 5th, 2013 at 7:52 AM
Does partial non-resident status have an effect on with-holding tax on interest and dividends?
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 1:03 AM
A non-resident won‘t be able to deduct the dividend tax as an advance levy on the Dutch income tax. In the Netherlands there is no tax at source on interest.
Comment by Dmitry Perets on Sat, Oct 31st, 2015 at 11:54 PM
Is that true that "partial resident tax payer" cannot have a fiscal partner in NL? So for example, if I have 30% ruling and my partner here is not working, she cannot get the "algemene heffingskorting", because I cannot declare her as fiscale partner? So in my situation, it might be better for me to choose an option of "full resident tax payer", pay tax on Box 3, but then get "algemene heffingskorting" for my partner. Or am I confusing something, and there is no relation between these things?
Comment by Arjan Enneman on Thu, Nov 5th, 2015 at 1:07 PM
There is no relation between these things. The option for partial resident tax payer doesn‘t affect the fiscal partnership. You are fiscal partner or not by law. The option does not affect this. So your partner will remain your fiscal partner and she can get the algemene heffingskorting under the normal conditions.
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