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Partial non resident tax payer status as a result of the 30% ruling

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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Comments (17)
Comment by t. ferrari on Sun, Mar 25th, 2012 at 8:04 PM
a question for clarification. you say that there is no specific question about the choice. does this mean that simply i have to skip box 2 and 3 in declaring income?i also have a second related question: i am married but my husband is still residing in our country of origin. however, because of our marital status, when declaring i‘m married in the tax return form, he‘s regarded as tax partner. can i skip any information about my husband income?thanks for your feedbacktiziana
Comment by arjan enneman on Thu, Mar 29th, 2012 at 1:47 PM
yes, you can indeed skip the box 2 and 3 income with the exeption of a substantial interest in a dutch company and a second property in the netherlands. these will have to be declared in the dutch tax return. you indeed don‘t have to declare your partners income in your tax return. he doesn‘t have to file a tax return in the netherlands either. your partner will not have a bsn, if this prevents the filing of the tax return mention that you don‘t have a partner instead.
Comment by slath on Fri, Jul 5th, 2013 at 7:52 AM
Does partial non-resident status have an effect on with-holding tax on interest and dividends?
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 1:03 AM
A non-resident won‘t be able to deduct the dividend tax as an advance levy on the Dutch income tax. In the Netherlands there is no tax at source on interest.
Comment by Dmitry Perets on Sat, Oct 31st, 2015 at 11:54 PM
Is that true that "partial resident tax payer" cannot have a fiscal partner in NL? So for example, if I have 30% ruling and my partner here is not working, she cannot get the "algemene heffingskorting", because I cannot declare her as fiscale partner? So in my situation, it might be better for me to choose an option of "full resident tax payer", pay tax on Box 3, but then get "algemene heffingskorting" for my partner. Or am I confusing something, and there is no relation between these things?
Comment by Arjan Enneman on Thu, Nov 5th, 2015 at 1:07 PM
There is no relation between these things. The option for partial resident tax payer doesn‘t affect the fiscal partnership. You are fiscal partner or not by law. The option does not affect this. So your partner will remain your fiscal partner and she can get the algemene heffingskorting under the normal conditions.
Comment by Owen on Mon, Mar 14th, 2016 at 10:29 PM
Does that mean I can simply remove the preload saving information to skip box3? Thanks
Comment by Knowledge Migrant on Mon, Mar 14th, 2016 at 11:13 PM
For 2015 tax return (aangifte) the data is pre-downloaded including bank account details, but it is not possible to uncheck the option for box3 (savings and stocks). In this case how can one choose non-partial resident status while filing income tax return for 2015?
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:23 AM
It would indeed be my suggestion to delete the pre filled information (as long as the 30% ruling is applicable to you). However, if this is no longer possible in the 2015 web application then I do not know how to solve this directly. Option would be to object against the tax assessment later if it includes box 3 income. At Expatax we use professional tax software so we do not have a problem with this issue.
Comment by Ildiko on Sun, May 22nd, 2016 at 10:16 AM
Hi, I came to the Netherlands in 2015 with my husband. He has the 30% ruling, I do no€˜t. I am confused in this case which form should we fill in since I read that with the 30% ruling we can choose a non-resident taxpayer status. Do we need to fill in the M form or the C form? Also, do we need to indicate the income for the period we worked abroad before we moved here? Thanks for the help.
Comment by Arjan Enneman on Fri, Jun 17th, 2016 at 11:34 AM
Since you came to the Netherlands during the year the M form will have to be filed. The C form is for people who really lived outside the Netherlands the whole year. In principle the (foreign) income before you came to the Netherlands doesn‘t have to be declared in the M form.
Comment by DM on Tue, Mar 21st, 2017 at 9:19 PM
If a person has 30% ruling, is it an obligation to inform the banking savings in the tax return as if it was stated in the year before?
Comment by Joseph on Tue, Apr 4th, 2017 at 5:11 AM
I have the 30% ruling over the past year but I have to move out of country. I will still be employed in the same dutch employer as before but I will reside outside Netherlands and visit Netherlands once a while. Can I keep the 30% ruling if i deregister in the cityhall? thanks
Comment by Vlad on Mon, Apr 17th, 2017 at 9:34 AM
Partial non resident tax payer can not to declare box 2 (except dutch bv and property) and box 3, right? If person has indirect ownership in dutch BV but didn‘t get dividends in reported year from this source, but got dividends from foreign firm, should person report box 2? Thank you.
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 2:39 PM
@DM: if you have the 30% ruling then you don‘t have to declare your bank savings not even if you did declare them in a tax return for a previous year.
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 2:41 PM
@joseph: the 30% ruling will continue since you will remain employed by the same employer, even if you work outside the Netherlands. It won‘t benefit you however while you are outside the Netherlands since your income will not be taxed in the Netherlands. You can decide to deregister, but the tax authorities will see that your employer didn‘t change.
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 2:42 PM
@vlad: correct. Dividends from a foreign firm are not taxed in NL if you have the 30% ruling. The foreign dividend tax will however not be credited in your tax return either.
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