Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Tax in the Netherlands Sub-Categories

BSN - Sofinumber (11)
Definition, how to apply
Digid (8)
Digid
Fiscal partnership (4)
When fiscal partner, benefits
Gift duties (4)
Is a gift which you received taxed?
Provisional refund (8)
How can you apply for a provisional refund and for what?
Redundancy (12)
Redundancy payment, tax options
Tax return Netherlands (122)
Procedure, obligation, deductions
Tax treaties (5)
Information about the tax treaties between the Netherlands and other countries.
Corporate tax (4)
Corporate tax rates, deadlines, obligations
Car in the Netherlands (2)
Buying a car, importing a car, road tax, car tax, selling a car
Tax in the Netherlands Articles
Claiming tax back as a student with a part time job
Viewed 105062 times since Wed, Jun 26, 2013
Question:As a master student, I had a job last year as a teacher assistant at the university. This job ended in July 2012. It was  a one day-per-week job for € 400 per month. Meanwhile, I did my master thesis at a company from May to October 2012... Read More
Do I have to pay Dutch National Insurance on my earnings?
Viewed 59732 times since Wed, Mar 13, 2013
Question: I currently work for a UK company and pay no tax in the UK but I do pay UK national insurance. I am registered as resident in Holland and have a bsn number, I received a letter saying I was uninsured so took out a policy with CZ to resol... Read More
IB-60 form: overview of your taxable income in a year
Viewed 59073 times since Thu, May 30, 2013
Question: I am an international bachelor student of Utrecht University. Now I register with a house agency, and they ask me to offer them the IB-60 form to prove that my annual income is below some certain level. How can I get the form? Thanks so... Read More
Are there specific tax credits or tax allowances for entrepreneurs?
Viewed 57582 times since Thu, Jun 6, 2013
Question: Are there specific tax credits or tax allowances for entrepreneurs? Answer: If you are self employed and spend more then 1,225 hours per year on your business then you are able to claim the self employed deduction. If you started... Read More
I am made redundant and receive a lumpsum payment. What are the tax options?
Viewed 54672 times since Sat, Nov 5, 2011
Unfortunately a lot of people are made redundant. Most of the times you will be able to arrange a redundancy package. The amount mainly depends on the time you worked for the company. Of course there are tax consequences.When you get a redundancy... Read More
Capital gains earned with the sale of property outside the Netherlands
Viewed 49448 times since Thu, Jun 20, 2013
Question:   We are planning to sell our house in France soon and use the money to buy in the Netherlands, but in no particular hurry given the fact that prices are still falling. We are not sure yet if we have to pay capital gains in France. Can I... Read More
What is the so called WOZ value of my house?
Viewed 30993 times since Sun, Nov 20, 2011
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
I am leaving the Netherlands. Can I get a tax refund when I leave?
Viewed 20679 times since Sat, Nov 26, 2011
When you emigrate 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 file... Read More
My partner has no income, is she entitled to a refund or tax credit?
Viewed 19971 times since Tue, Dec 13, 2011
General tax creditUnder 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 taken into... Read More
What is the applicable tax rate? What should my employer withhold?
Viewed 19189 times since Thu, Nov 24, 2011
Question:I am here in Holland in for a job contract of 6 months (2011/2012). How do I determine the tax rate ?Example: my 6 months total income will be € 30,000 which incur 10.80% + 31.15% (figures 2011).  Answer:You mention that your salary... Read More
Protective assessment upon emigration from the Netherlands - why did I get one?
Viewed 19072 times since Tue, Nov 13, 2012
  Special provisions may apply if you relocate to a country other than the Netherlands. Should any of these special provisions apply to you, then the tax authorities will issue a separate tax assessment. This is a so-called protective assessment ... Read More
Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?
Viewed 18009 times since Wed, Mar 14, 2012
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 w... Read More
How is a second home in the Netherlands taxed? It is owned by a non-resident.
Viewed 17538 times since Mon, Nov 28, 2011
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... Read More
Do we have a tax obligation in the Netherlands if we provide a service to a Dutch company for work done outside the Netherlands?
Viewed 17528 times since Sun, Apr 1, 2012
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 electronical... Read More
Double tax agreement implications - working in the Netherlands and in the UK at the same time
Viewed 15716 times since Thu, Feb 16, 2012
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 on a Thursday evening -... Read More
Are certain assets exempted from taxation in Box 3?
Viewed 15095 times since Wed, Oct 24, 2012
Question:   I‘m wondering if there is any place savings could be placed that would not be taxable by box 3. Gold for example? Art?  Thanks   Answer:   In box 3 your savings and investments are taxed. These include most of yo... Read More
Tax on income from foreign (Sri Lanka) project
Viewed 14905 times since Thu, Jan 10, 2013
Question:   If I do a project in Sri Lanka and am paid directly approximately 40k euros, What is the best arrangement? Should I register a company in the Netherlands and then pay into the company? What would be the approximate rate of tax? Or... Read More
Tax rate and tax brackets in the Netherlands - how is tax calculated?
Viewed 14780 times since Tue, Feb 14, 2012
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 lower b... Read More
Fake phishing emails which seem to come from the Dutch tax authorities
Viewed 13870 times since Thu, Jan 17, 2013
Recently again a lot of people have received fake emails which seem to come from the Dutch tax authorities. The advice is to delete these emails and not to click on the links in the email and certainly not provide personal information or use your... Read More
What are the tax rates in the Netherlands?
Viewed 12237 times since Fri, Nov 4, 2011
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
The Dutch tax authorities refuse to speak to me in English on the phone. Is that allowed?
Viewed 12060 times since Tue, Jan 31, 2012
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 allowed to... Read More
What is a non resident taxpayer?
Viewed 11884 times since Fri, Nov 25, 2011
  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... Read More
What is the average gross dutch income in 2013?
Viewed 11856 times since Thu, Jul 18, 2013
Question: Can you please advise what the average dutch gross income in 2013 is?  Am I correct in thinking that compulsory deductions mean that net income levels are 37.8% less? Answer: Income includes all income from differ... Read More
How can I pay a tax assessment from the tax authorities? I am outside the Netherlands.
Viewed 11508 times since Thu, Jun 14, 2012
Payments to the tax authorities can be made to the payment administration of the tax office in Apeldoorn ("Belastingdienst Apeldoorn").   Bankaccount: 2445588 (less than 10 digits since it used to be a Dutch giro account, you can also ... Read More
Is child maintenance deduction compatible with childcare allowance
Viewed 11325 times since Thu, Feb 7, 2013
Question: hello, I currently benefit from the 30% ruling and receive childcare allowance as well for my 2 children that go to childcare and after school. Article 125 says that a condition to be allowed to deduct child maintenance is that no one i... Read More
How is income taxed in the Netherlands? Can you explain the box system?
Viewed 11290 times since Fri, Nov 4, 2011
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 substantial... Read More
Taxation of foreign military pension - in this question a UK pension
Viewed 10838 times since Thu, Feb 7, 2013
Question:   I was told by the UK tax office that my military pension (UK government/crown) must be paid and taxed in the UK and they have an agreement with the Netherlands that it would be exempt from taxation here. But i have been told by PWC it... Read More
Taxation of 13th month, holiday allowance and pension fund
Viewed 10534 times since Thu, Sep 5, 2013
Question: I would like to know if a 13th month salary is taxable? And are a holiday allowance and pension fund also taxable? Answer: A 13th month salary and holiday allowance are indeed taxed on top of the regular salary against the applica... Read More
The 183 days rule in tax treaties for employees working in the Netherlands
Viewed 10202 times since Thu, Nov 7, 2013
The 183 days ruleStandard rule in tax treaties is that a foreign employee pays tax on his salary in the Netherlands if the actual work is done in the Netherlands. This is different if the so called 183 days rule is applicable. This rule states that... Read More
Can I open a savings account for my child and will he pay tax on the interest ?
Viewed 9916 times since Wed, Mar 21, 2012
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
New mortgage rules in 2014 - tax and legal consequences
Viewed 9626 times since Thu, Jan 9, 2014
The government changed the rules for mortgages, so fewer people get into financial trouble due to their mortgage.Mortgage deduction in the 4th tax bracketAs of 2014, the maximum tax rate at which mortgage interest can be deducted decreases by 0.5 %... Read More
I am sending money back to my family. Will this incur tax?
Viewed 8810 times since Thu, Feb 2, 2012
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
Tax on a second part time job in the Netherlands
Viewed 8803 times since Wed, Jun 13, 2012
Question:   I have two part time jobs in the Netherlands. Both jobs pay 9 euros an hour. One receives a tax discount and the other one doesn‘t. What percentage of tax will I be paying for both jobs?   Answer:   Tax cre... Read More
I will change address. How can I inform the tax authorities?
Viewed 8493 times since Fri, Nov 25, 2011
Submitting a change of address Private (resident) individualsYou 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
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 8310 times since Wed, Feb 25, 2015
Individuals may have to file a personal income tax return. Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for the businessowner or freelancer. What are the deadlines? When... Read More
Travel calendar 2013: claim a tax exemption for foreign workdays
Viewed 8129 times since Thu, Jan 9, 2014
- If you are not living in the Netherlands or  - if you have the US nationality/US greencard plus the 30% ruling is granted to you then your salary which you receive in the Netherlands is normally only taxed in the Netherlands for the days... Read More
I did not register in the Netherlands and am not insured here. Can I still apply for a tax refund?
Viewed 7805 times since Wed, Feb 29, 2012
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 register because I rent... Read More
Protective assessment upon emigration
Viewed 7748 times since Fri, Feb 21, 2014
Question: I am citing part of the article on expatax.nl web site: "you can be granted a deferment of payment for the tax and the revision interest that you are to pay on the income to be preserved. This can be arranged automatically or at your reque... Read More
I am self employed and work from home. Can I deduct the costs of the room I use for my business?
Viewed 7639 times since Thu, Feb 14, 2013
You may deduct the expenses for a working space at home if all of the following conditions have been met: The working space is an independent part of the house and is used to earn your income. Independent means that the space can be clearly... Read More
How is income which I receive from renting out a room in my house to a student taxed in the Netherlands?
Viewed 6893 times since Thu, Jan 10, 2013
Question:   I have rented one of the rooms in my apartment to a student. She is going to be registered with IND at the end of the month (as she is a foreigner) and they will register her officially with the GBA. I sign with her a rental agreement. ... Read More
Dutch taxes on foreign (US) accounts
Viewed 6628 times since Sat, Dec 8, 2012
Question:   I am a US citizen and have been living in the Netherlands for the past 2 years. I work here and pay taxes in both countries on my income (no 30% rule). I have some accounts in the US that do not generate any income/revenue (pension... Read More
I live in NL but am to receive an inheritance from the UK. Will I need to pay tax on the inheritance in the Netherlands?
Viewed 6371 times since Tue, Jan 10, 2012
Question   Hi, I would like to know if you can advise me on inheritance tax. I live in NL but am to receive an inheritance form the UK.   Answer   We are not specialized in inheritance tax. However generally inheritance tax is paid in the... Read More
I have sold my house with a loss. Is this loss tax deductible?
Viewed 6368 times since Sun, Nov 27, 2011
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
Can an entrepreneur get a time extension for payment of a tax claim?
Viewed 6032 times since Fri, Feb 22, 2013
Time extension for payment of tax claims by entrepreneursThe tax authorities do not easily grant a time extension for payment of an income tax claim for entrepreneurs. Time extension for payment for an entrepreneur actually means that the tax... Read More
Tax return for non resident working as freelancer for a Dutch company, mostly outside NL
Viewed 5754 times since Thu, Nov 8, 2012
Question:   I live in Spain, am married and registered there and also pay social security in Spain. I have a business in Spain and worked in 2010 for 6 month on contract basis for a Dutch company (whereby more than 95% of the time was spent outside... Read More
What is my tax status if I am resident in France, actually work in the Netherlands and fly back every weekend?
Viewed 5320 times since Thu, Feb 28, 2013
Question: I am a UK national, who has been a resident in France (with wife etc) since 2000. I am due to be employed by a Dutch company soon, and will have to live during the working week in Holland and return home at weekends. What status choices d... Read More
Financial amounts from the Netherlands for the years 2009-2012: tax rates, compensations, exemptions etc.
Viewed 5221 times since Thu, Dec 29, 2011
In this brochure you will find more information about the rates, tariffs, figures etc. which are applicable in the Netherlands for the years 2009, 2010, 2011 and 2012.   Link to brochure   ... Read More
I receive alimony for my child. Is it tax free? #netherlands
Viewed 5053 times since Sun, Apr 1, 2012
  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
Paid from Holland - living and working in UK now
Viewed 4776 times since Wed, May 2, 2012
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 number) for a Dutch company. From Jan 1st this year I have moved back to live and work in... Read More
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 4689 times since Tue, Feb 14, 2012
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
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 4654 times since Thu, Mar 14, 2013
Question:   Dear sir or madam, while trying to file myself a tax return for 2012, I filed by mistake a request for a provisional assesment for the year 2012 (2 weeks ago). I also submitted with the help of a tax return consultant a good tax return... Read More
I want to buy a holiday house in Spain. What are the tax consequences in the Netherlands?
Viewed 4558 times since Thu, Apr 26, 2012
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 th... Read More
I see an amount of interest on the tax assessment I have received. Can you explain this?
Viewed 4449 times since Sun, Nov 27, 2011
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... Read More
Is tax at source withheld on bank account interest?
Viewed 4374 times since Thu, Sep 19, 2013
Question:  Do Dutch banks deduct tax due on interest earned on accounts, like they do in England? Answer: No, in the Netherlands there is no tax at source on interest. Instead Dutch tax residents will have to declare the balance on the ... Read More
I still own a pension fund in the Netherlands after I left. Will I have to declare this in a tax return?
Viewed 4334 times since Mon, Jan 16, 2012
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
What is the tax rate if I get a part time position?
Viewed 4271 times since Wed, Feb 13, 2013
Question: Hereby to ask further infos about parttime Dutch taxation rules. I am actually unemployed and receiving UWV benefits. I just got a job offer for a parttime position. I‘d like to know how much is the taxation perce... Read More
Do I need to pay tax on maintenance or alimony which I received from my ex-partner?
Viewed 4258 times since Wed, Nov 14, 2012
You need to pay income tax on maintenance and related lump sum payments. You may deduct the expenses you incurred in order to obtain or retain maintenance. You need to declare the following maintenance payments: maintenance you received for... Read More
I may earn an income in two countries. Can I reduce tax rates this way?
Viewed 4230 times since Tue, Dec 6, 2011
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
How long do I have to keep my financial administration?
Viewed 4193 times since Sun, Dec 11, 2011
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 must be kept.... Read More
How can I submit or change a foreign bank account number?
Viewed 4103 times since Wed, Sep 11, 2013
Submitting or changing a foreign account number Do you live outside the Netherlands and do you want to submit or change a foreign account number? In that case, you should send the tax authorities a letter containing the following information: your... Read More
Within which time span will the tax authorities have to send me a tax assessment?
Viewed 4088 times since Sun, Dec 11, 2011
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 3... Read More
Where should I pay tax on my salary? In Spain where my employer is based or in the Netherlands where I work?
Viewed 4022 times since Wed, Jan 9, 2013
Question:I am looking for somebody who can assist me with some tax-related matters.I am working for a Spanish company, with a Spanish contract, but my company has moved me to the Netherlands to work for another company inside the same holding since... Read More
I live abroad and changed address. How do I inform the Dutch tax authorities of my new address?
Viewed 4016 times since Sat, Feb 16, 2013
Question:   I live abroad and changed address. How do I inform the Dutch tax authorities of my new address?   Answer:   You can use the attached form to inform the Dutch tax authorities of a change of address abroad.   Send the completed from in... Read More
Can I help my sister to buy a property in the Netherlands? What are the #tax consequences?
Viewed 3547 times since Tue, Jan 10, 2012
Question   My sister, age 58 years (a widow in receipt of a Dutch pension) lives in Holland in a rental apartment on which she has been paying rent. Recently she told us that she could purchase the property. We wish to help her to purchase it so... Read More
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 3380 times since Tue, Jun 25, 2013
Question:Could you please advise what value do you enter on box 3 for savings in a long term plan? I invest monthly premiums in a fund which matures when I‘m 65. When I file the tax return do I declare the value as sum of premiums paid, market... Read More
Tax on income earned abroad
Viewed 3315 times since Fri, Aug 30, 2013
Question: I currently work in Libya and spend approximately 6-7 months in the country and return to my home in the Netherlands on my time off. I do not work in Holland nor do I have a Dutch employer. I am an Irish national and hold temporary resi... Read More
What is the 4% notional income in box 3?
Viewed 3268 times since Tue, Jun 25, 2013
Question: In box 3, what exactly is this 4%? If you own property, is this 4% of the actual value of the property, or 4% on the potential rental income? Answer: In box 3 a certain deemed income is taxed. For this a percentage of 4% has been ... Read More
Dutch taxation on uk properties
Viewed 3267 times since Fri, Aug 30, 2013
Question: I am British but have lived and worked since 1993 in NL. This year I inherited land and cash from my mother in Northern Ireland. The land is kind of moorland, so hardly generates any income but is let out to a farmer for grazing for a sm... Read More
Capital gains tax on property sale
Viewed 3241 times since Thu, Apr 12, 2012
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:   C... Read More
Freelance tax return and 30% ruling
Viewed 3188 times since Sat, Feb 23, 2013
Question: I am a freelance photographer and image retoucher based in Amsterdam. Since I am from Bulgaria and it is still not easy to get a work permit here I have decided to start a business on my own. After a while, I got an offer by a renowned... Read More
I want to buy a property outside the Netherlands. What are the tax consequences?
Viewed 3164 times since Tue, Jan 10, 2012
QuestionI am French, living in the Netherlands and thinking of purchasing a property in France.How will this property be taxed given I am NL domiciled and NL resident (not under 30% ruling). Will the position be different depending on whether I have... Read More
How long will I have to keep my tax records available for the Dutch tax authorities?
Viewed 3012 times since Thu, Apr 26, 2012
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
What are the amounts for wage tax and premiums social security - LB/PR. VOLKSVZ?
Viewed 2943 times since Thu, Dec 10, 2015
Question: I understand that the LB/PR. VOLKSVZ covers two parts: wage tax and premiums social security, but I need to know the percentage for each one. Answer: You can find the tax rates and the premiums social security on  www.expatax.nl... Read More
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2805 times since Wed, Mar 21, 2012
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 i... Read More
I want to sell a property which I own. Will I have to pay capital gains tax?
Viewed 2717 times since Tue, Jan 10, 2012
Question I lost my job in Amsterdam and only worked until 20 Jan 2011, but I understand that I still need to fill in a tax return. To cope financially, I sold an apartment in London. Should I declare this on my tax return? Will the Dutch tax man loo... Read More
Life insurance in France: taxed in Box 3 or Box 1?
Viewed 2661 times since Thu, Nov 8, 2012
Question:   In 2013 I will buy a house and be a resident in the Netherlands. I have a banque assurance vie in France since 20 years. How will this life insurance be taxed in the Netherlands? Will it be taxed in box 3 or in box 1?   Answer:   The... Read More
Taxation of second home in the Netherlands and income related to it
Viewed 2571 times since Thu, Jan 22, 2015
Question: My partner and I co-own an appartment in the NL. I recently sold property in my home country and I am thinking of buying a second appartment in the NL as an investment and generating some additional income from renting it out. What taxe... Read More
Tax assessment for 2014 may be higher than expected
Viewed 2546 times since Fri, Feb 20, 2015
Tax assessment for 2014 may be higher than expected   From 1 January 2014, a number of tax rules changed. For example the general tax credit and the employment tax credit became income dependent. The changes became final after the tax authorities... Read More
The Netherlands strive to accelerate the automatic exchange of information between countries
Viewed 2540 times since Tue, Nov 13, 2012
The Dutch tax authorities aim to have the automated provision of information on the part of the Netherlands take place in the first half year following the year concerned as of 2013, as is evident from the response of State Secretary Weekers to... Read More
I spend 80% of my time outside the Netherlands for work. Can I get a refund in NL?
Viewed 2491 times since Thu, Nov 7, 2013
Question: I am a consultant employed by a Dutch company in the Netherlands. I work 80% outside the country. I have heard that I can therefore benefit from a tax return. Could you please confirm whether this is possible?  Answer:   You are... Read More
Transfer tax structurally reduced to 2%
Viewed 2442 times since Thu, Jun 14, 2012
From 15 June 2011 the transfer tax on the acquisition of a residential property was temporary reduced to 2 percent. This temporary measure runs until 1 July 2012. In the 2013 Budget Agreement is decided that on 1 July 2012 the rate of the transfer t... Read More
What are the tax rates in 2012?
Viewed 2432 times since Tue, Nov 29, 2011
You can find the tax rates in the Netherlands for the year 2012 on www.expatax.nl/tax-rates-2012.Tax rates for other years can be found on www.expatax.nl/tax-rates.   Read More
Writing yourself off the Dutch system
Viewed 2281 times since Thu, Aug 7, 2014
Question: My boyfriend has left Holland last year for good, but he didnt write himself off the system at the time. Now he finds himself with a bill for tax for work he never did, and debts with the insurance system for time that he didn&lsquo... Read More
What is the tax year in the Netherlands?
Viewed 2195 times since Sun, Nov 27, 2011
QuestionWhat is the tax year in the Netherlands?AnswerThe tax year in the Netherlands (for income tax) is equal to the calendar year and therefore runs from 1 January to 31 December.For businesses it is possible to request the tax authorities to... Read More
My child is earning an income. How will it be taxed?
Viewed 2128 times since Sun, Apr 1, 2012
  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 will also stay low. This... Read More
Is paying the college education cost of my son considered a (taxable) gift?
Viewed 2039 times since Thu, Dec 10, 2015
Question:I am paying for my children's (above 18 years) UK college fees as well as living expenses. Are these expenses considered as gifts? Am I or my children liable to pay any gift tax? We are all Dutch citizens now and we have no 30% ruling... Read More
Should the kinderbijslag be reported in my tax return?
Viewed 2011 times since Thu, Apr 11, 2013
Question:We brought our 2 children over from South Africa in August 2012. I applied for Kinderbijslag and in 2012 received 1 payment from the SVB. Should I declare this on the tax return?Answer:Kinderbijslag is a tax free benefit. The SVB doesn'... Read More
Do I get a tax refund if I have worked outside the Netherlands part of the year?
Viewed 1886 times since Thu, Oct 18, 2012
Question:   I worked for a part of the year outside the Netherlands (for a Dutch company). Do I get a tax refund? And if yes, will this affect my continuous residence and my application for citizenship?   Answer:   Important to know is... Read More
Taxation of spouse alimony
Viewed 1495 times since Fri, Aug 30, 2013
Question:Looking at the tax rate from:  http://www.expatax.nl/tax-rates-2013.php. I wonder if the spouse alimony has to pay premium national insurance or just the tax rate per bracket?   Answer:   The (ex-)spouse has to pay the combined rate,... Read More
Money Transfer from my UK account to my NL Account
Viewed 1453 times since Sat, Feb 28, 2015
Question: I had been working and living in The Netherlands for almost 4 years, where I still have a property and a bank account. I am now living and working in UK. Is there any tax implication or any limit in case I want to send money to my Dutch... Read More
Tax for married people. Will tax on my income be higher if my partner finds a job?
Viewed 1352 times since Mon, Oct 20, 2014
Question: Dear Madame/Sir, I am a skilled immigrant. I would like to know if my wife finds a job, will my salary tax be increased or not? Thank you. Answer: Your salary is taxed individually. If your wife will get a job it will... Read More
I live in Germany and have a bank saving account in the Netherlands. Am I subjected to pay tax?
Viewed 1289 times since Fri, Aug 8, 2014
Question: I live in Germany and have a bank saving account in the Netherlands which has been returning (due to a 2.1% interest) on average around 400 Eur annually. I do not have any other asset in the Netherlands. Am I subjected to pay tax?  ... Read More
Levensloop / life cycle savings - should I decide to take the whole amount as a lump sum now?
Viewed 1142 times since Fri, Jan 23, 2015
Question:My husband has some levensloop savings and has now been told that there is a special tax arrangement in 2015 to withdraw the money.My question is, what would be the most advantageous option? Withdraw in 2015 or leave it until retirement ... Read More
Leaving the Netherlands
Viewed 1038 times since Mon, Oct 20, 2014
Question:  I will shortly be leaving the Netherlands after 8 years of residency. I will be returning to my home country (the UK) and I would like to know what I should do regarding taxation and potentially completing a tax return and any poss... Read More
Can I get a copy of the Dutch tax assessments for previous years?
Viewed 646 times since Fri, Nov 6, 2015
Hi, I was working in the Netherlands from 09/2011 to 05/2014 and during this time my company provided first PWC and then Deloitte to do my taxes (Netherlands and France). However I have never received a Dutch tax assessment from the Dutch... Read More