Last modified: 17 February 2016
2. Submit a change of address
3. Provide your bank account number
4. Letters sent by the tax authorities
When you are a non resident or fictif non resident taxpayer then all your tax matters will be handled by the tax office foreign country (buitenland) in Heerlen. You are fictitious non resident when you have the 30% ruling and chose to be fictitious non-resident.
6401 DJ Heerlen
National telephoneline: 0800-0543
International telephoneline: +31 (0) 55 538 53 85
Bank account number
NL86 INGB 0002 4455 88 / BIC: INGBNL2A / Belastingdienst Apeldoorn
Always mention the full tax assessment number or payment number if you make a payment. You can find these on the tax assessment.
If you change address within the Netherlands you have to register with the local municipality. The tax authorities are linked to the municipality registrations so they will receive your new address automatically.
If you leave or enter the Netherlands also inform the local municipality.
If you change address outside the Netherlands and you are expecting correspondence from the Dutch tax authorities then you will have to inform them directly. You can do this by filling out the notification of change of address abroad and sending it to the Dutch tax authorities. The address is mentioned on the notification.
If you live outside the Netherlands and want to submit or change a foreign account number you must send a letter to the tax authorities containing the following information:
Send the letter to:
7300 GT Apeldoorn
If you live in the Netherlands, you can provide your bank account number by filling out the opgaaf rekeningnummer particulieren (only available in Dutch). The account must be in your name or a joint account number with your partner.