Partial non resident tax payer status as a result of the 30% ruling
Article Number: 212 | Last Updated: Sat, Mar 23, 2013 at 4:42 PM
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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