General tax credit Under certain conditions taxpayers can be eligible for the so called general tax credit. This is a tax credit on the calculated income tax or wage tax. Due to this credit you pay less tax.   The tax credit is already... Read More

If you have decided to follow a course or to go to University, for example to get your MBA these costs can be deductable if the purpose is to get a better job or to make a career step within the current company. The following costs can be... Read More

Are you tax partners? If so, then you may divide certain income and deductible items in your tax returns as you wish. You may make any division you wish, as long as the total adds up to 100%. The partner with the highest income can, for example,... Read More

Three types of income: the box system For income tax purposes, there are three types of taxable income, classified into three so-called boxes: Box 1: taxable income from employment and home ownership; Box 2: taxable income from a... Read More

If you own a property in the Netherlands and you use it as your main residence then you may be able to claim some tax deductions. These deductions can be claimed in your tax return. Deductible are costs related to the mortgage. You can also... Read More

When you emigratie from the Netherlands during the year there is a resident tax period and a non resident tax period. This is also what needs to be declared in the so called M form. Tax is calculated over the entire year. This is why you can only... Read More

What is the WOZ?   The WOZ value is estimated every year by your municipality. They send you a statement. The WOZ value is also mentioned on the local property tax assessments. If you can't find anything contact the local town hall. If... Read More

BSN If you live in the Netherlands you will need a registration number: the citizen service number, in Dutch called "burgerservicenumber" or "BSN". If you don't live in the Netherlands but you receive an income from the Netherlands, for example... Read More

We have published the tax rates on our website for the years 2005 till present.   You can find them on www.expatax.nl/tax_rates. Read More

Question: My client is thinking of purchasing a property in the Netherlands. They do not intend to rent out the property, simply maintain it for their own infrequent visits (maybe up to 6 times per year). How will this property be taxed given they... Read More

If you sell your house with a loss, this loss is not tax deductible. On the other hand, if you sell the house with a profit this profit is not taxable either (as long as it is not your 'business' to sell houses).     Read More

Submitting a change of address Private (resident) individuals You do not need to submit a change of address to the tax authorities. If you change address, you notify your municipal authority. The tax authorities use the municipal authority's... Read More

Question:   I am working in the Netherlands. My partners stayed in my home country and has no income. Because of this we want to claim the personal tax credit for the non earning partner but to be able to do this a sofinumber is required. How... Read More

Fiscal partnership relates to married couples, couples living together (partners) or housemates who may determine who declares which amount of certain types of income and deductible items in their tax returns. You may then divide the balance of for... Read More

  Period of retention of documents   Private individuals   For private individuals the law does not officially state how long the administration should be kept. So it is not determined how long for example pay slips and bank statements... Read More

Question:   I am wondering how it would affect my tax situation if I began to work in both England and Holland. Would I be able to keep myself in a low tax bracket in both countries, or are there rules about this kind of thing? I know that... Read More

You can find the tax rates in the Netherlands for the year 2012 on www.expatax.nl/tax_rates_2012.       Read More

Question:   I‘m a UK national. I work for a Dutch company full-time (40hrs per week) - 4 days here in NL, and 1 day from back in the UK (from my home there). I travel over to NL on a Monday morning and back to the UK... Read More

  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... Read More

Yes, your sofinumber is still valid. A sofinumber will remain valid for your entire life. If you don't know your sofinumber anymore you can go the nearest tax office and there they will tell you your sofinumber. Do not forget your passport if... Read More

Period the tax authorities have to send a tax assessment   The tax authorities must issue a tax assessment within 3 years after the tax year has ended. If the tax authorities have granted you a time extension to file the tax return the period of... Read More

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Question   Is it generally acceptable or is it even legal the fact that the employees at the tax office refuse to speak in English? I have tried to call them and they won‘t reply back in English as they keep saying that they are... Read More

Question: I am here in Holland for a job contract of 6 months. How do I determine the tax rate ? Example: my 6 months total income will be € 30,000 which incur 10.80% + 31.15% Answer: You mention that your salary incurs 10.80% and 31.15%. ... Read More

                                      Question I am French, living in the... Read More

Question   I have been staying here for 4 years, where I am under dutch tax ruling for my work. My parents gave me a few thousand dollars when I first started studying here. Now they want me to send the money back. I was wondering... Read More

Question:   As an expat who has left, who also has a pension fund in the Netherlands and who can not take it out... i.e. fund (certain amount of euros), do you have to declare this fund in any tax return?   Answer:   If the pension is... Read More

The tax year in the Netherlands (for income tax) is equal to the calendar year. Read More

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Interest on tax assessments If the final income tax assessment shows that you will receive a refund or will have to pay an additional amount the tax office will also calculate interest. The interest is calculated from January 1 of the year following... Read More

Question:   I am considering applying for a job in the Netherlands. I have found the tax amounts for 2012 but it does not indicate that if you earn above 56,491 euros this is 52% on the whole amonut or part of a sliding scale as in the... Read More

Question:   Can I apply for tax refund if I am not registered in the Netherlands and don‘t have an insurance? If so, will there be penalties for me? I am living here for a few years now, but I had no possibility to... Read More

Question:   We live in Canada since 1981 and I need a sofi number  for my pension claim. How can I get one?   Answer:   Please see: http://www.expatax.nl/kb/article/my-partner-is-not-living-in-the-netherlands-but-needs... Read More

                                      Question I lost my job in Amsterdam and... Read More

Question:   I have a question about the Var application form. Say if I have applied for a VAR application form for 2012 but I have worked in the previous month December 2011 would I also need a VAR application form for 2011 even... Read More

Question:   I am an EU citizen arrived in the Netherlands in December 2011. I have applied and received a sofi number using my home country’s address and I was supposed to register in a municipality over the next days. Eventually,... Read More

Question:   hi, 5 years ago you helped me with applying for the 30% ruling which I was granted. My question is now, if I change employer and my future employer is a company based in Denmark, but I will remain living and working... Read More

Question:   My husband has the 30% ruling since 2004. He was made redundant as of nov. 30th 2011. In December he was unemployed. Normally, while filling our tax return we did not have to fill in box 3 choosing for non-resident status for... Read More

Question:   My understanding is, that in NL there is no capital gains tax for trading shares or other securities (options, futures). My question: are there any limitations for this regarding the number of traded securities ? With other... Read More

It is possible to open a bank account which will be used to save money for your child. You can agree with the bank that you as a parent will hold the account for your child till the age of 18 to prevent that money is withdrawn by your child before... Read More

Question:   It has been some years since I left the Netherlands.     Looking through my files, I have kept receipts and records dating back to 2003. I am just wondering if the time is coming that I can start to dispose of these? What... Read More

Question:   I would like some advice on the following situation: Me and my partner are living in Portugal and we will be providing services for Dutch companies (our work location will be Portugal and we will provide the services... Read More

  Your child will be taxed for his or her own income. So the income will not be included in your tax return. As the income will often be relatively low - most of the times it concerns part time jobs - the tax to be paid... Read More

Question:   I have read that no capital gains tax or equivalent is paid on the profit arising from the sale of a principal residence. However is this gain assessed for income tax in any of the Dutch tax boxes?   Answer:   ... Read More

Question:   I’m an Spanish woman working and living in Holland with my boyfriend for already 9 years, we live in a rental apartment in Amsterdam and we are thinking about buying a holiday house in Spain. Could you please inform me about... Read More

  Alimony received for a child is tax free since the law assumes that there is a natural obligation based on the relationship between the parent who left and the child.   So if alimony is agreed it is important that the agreement contains... Read More

Question:   I’m looking for someone who can assist with tax matters. I am a UK National/citizen, last year I lived and worked in Netherlands (have SoFi #) for a Dutch company. From Jan 1st this year I have moved... Read More