What is a non resident taxpayer?
Article ID: 63 | Last Updated: Sat, Nov 28, 2015 at 5:11 PM
You are treated as a non-resident taxpayer if you:
- do not reside in the Netherlands and
- have income in or from the Netherlands or certain possessions, and
do not opt for resident taxpayer status
If you do not reside in the Netherlands you will have to file an income tax return called a "C form".
If you own a property in the Netherlands you are considered to be a non-resident taxpayer, unless of course you opt for resident taxpayer status.