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What is a non resident taxpayer?

 
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.

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.
 
If you earn an income in the Netherlands it may be possible to claim a deduction for certain expenses you have in your home country. To be able to do this you must be a qualified non-resident taxpayer
 
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Comments (24)
Comment by joao manuel carvalho on Tue, Jul 31st, 2012 at 2:39 PM
i am non resident but i am working for a dutch company that makes all legal cotizations, tax and social security, in nederlands. as i am over 65 years old and had a pension of 105 euros from nederlands svb since i comunicate my temporary working contract, this amount was reduced to 43?.question: when i finish this contract work my pension will go back to same amount as before? or the social authorities have to recalculate and up date my pension according to the deductions made out during this contract? thanks in advance for advice.
Comment by arjan enneman on Thu, Sep 27th, 2012 at 4:17 PM
the old age pension (aow) is independent from other income. so the fact that you are working again should not affect the amount you receive every month from the svb. there may be an other reason for the lower payments. svb can tell you more.
Comment by FS on Fri, Mar 3rd, 2017 at 4:03 PM
Hi, Im going to work in Asia but with a Dutch Contract (to start with, only a limited period of time eg. 2 -3 months), employed by a Dutch Company . I have heard that it is possible for me not to pay tax in the Netherlands since I dont live there and I dont work there. Is this correct? What are teh requirements? What if I visit my colleagues in NL once a month for business purposes? Thks in advance!
Comment by Arjan Enneman on Wed, Apr 5th, 2017 at 1:55 PM
You are in principle taxed in the country where you work (and you also have to pay premiums social security there). This is only different if the 183 days rule is applicable (part of the tax treaty, if there is a tax treaty) and for premiums if there would be a certificate of coverage from the Netherlands (depending on the country). Discuss this with your employer. Your employer may want to keep you on the Dutch payroll.
Comment by David Pastor on Thu, Apr 20th, 2017 at 10:55 AM
Hi, I moved in April 2016 to the netherlands and since then working and living here. In regards 2016 tax declaration, am I considered resident or non - resident? As per my understanding I thik I should be considered resident, however I keep reading that since I was living here just part of the year I might be considered non-resident taxpayer. Thansk for help!
Comment by Arjan Enneman on Tue, Jun 13th, 2017 at 5:12 PM
You were non resident taxpayer until the day of arrival in the Netherlands and from that they you became a resident taxpayer. If however the 30% ruling is granted to you can also opt for partial non residence status in your income tax return.
Comment by Nadia ali on Sat, Jul 1st, 2017 at 8:20 AM
Hi I am a uk citzean and have been in the Netherlands since 1st April. I am here working till end of march so my centre of life is in the uk. My question is do I have to register in the Netherlands, I am paid by a uk agency company and am contracting here. I have no other source of income here.
Comment by Arjan Enneman on Fri, Jul 7th, 2017 at 2:14 PM
You mention that you are in the Netherlands. If you stay in the Netherlands more than 4 months then you will have to register with the local municipality as a resident. You stay in the Netherlands if you have an address here. Be aware that the income you receive from the UK agency is taxed in the Netherlands since you physically work in the Netherlands. The UK agency should set up a payroll for you in the Netherlands. The 183 days rule is not applicable either.
Comment by SL on Fri, Aug 4th, 2017 at 5:22 PM
Hello, I am an EU citizen living in Luxembourg, house owner, and I am considering working in the Netherlands soon and I am wondering about the non-resident tax payer status and what would be the advantages or disadvantages. Are there also any impacts regarding SS and Pension? I would like to keep my SS in Luxembourg if possible.
Comment by Arjan Enneman on Thu, Aug 10th, 2017 at 2:07 PM
As a non resident you will have to pay tax in the Netherlands on the income you earn on workdays in the Netherlands. Social security will also have to be paid in the Netherlands unless you work at least 25% of the time in Luxembourg. See also https://www.svb.nl/int/en/id/werknemers/werken_meerdere_landen/ for an explanation for a person who is living in NL but works in another EU country. The social security institution in Luxembourg may have the same info on their website for you.
Comment by Joseph McCarthy on Wed, Aug 16th, 2017 at 5:04 PM
Hello! I worked in the Netherlands, at a Dutch company, for the past year and a half in a home-based job. I decided a couple of months ago to move to Spain. I enquired with the Belastingdienst about the Non-Resident Taxpayer status and they told me the process was quite simple and that the transition from Resident to Non-Resident status would be automatic. Thus, I moved to Spain and proceeded to inform my company that I was now a Non-Resident Taxpayer. They promptly replied that they had to fire me immediately since the process of converting one of their employees into a Non-Resident Taxpayer was costly and onerous. Is this true or is my leg being pulled? Does a company have anything to do with the place of residence of its employees if they are protected by the Non-Resident Taxpayer status? Thank you for your help.
Comment by Arjan Enneman on Tue, Sep 26th, 2017 at 12:56 PM
You can of course decide where you live, on the other hand, your work is performed at home. You will become a non-resident taxpayer if your income remains taxable in the Netherlands after you left the Netherlands. You pay tax in the country where you work. If you live in Spain and work there from home then you will have to pay tax on your income in Spain. Your Dutch employer would then have to set up a payroll administration in Spain which will indeed lead to issues and costs for them which they apparently don‘t want to bear. The non-resident taxpayer status doesn‘t protect you in that case, only if you physically work in the Netherlands. So your leg is not being pulled...
Comment by Livius on Mon, Nov 27th, 2017 at 1:46 PM
Hi, I am working in NL for the past 2 months on a contract basis, via my one-man company in Romania. I rent a place in NL, and I want to have a BSN in order to get a basic healthcare subscription here. Question is : if I get the BSN, do I have to start paying taxes to NL ? I already pay my taxes in Ro .
Comment by Steve Parmar on Mon, Dec 4th, 2017 at 7:16 AM
Hello, I am a resident in Hungary and have my own company, i am currently working for Dutch company as a contractor and paying all my taxes in Hungary, i am in negotiations to become a full time employee of the Dutch company from next year. I will remain in Hungary and work from the Netherlands ( probably less than 183 days) as well as many other countries as this is a global role with extensive travel. My home country will still be Hungary for now. Can i be a non residential tax payer? I will be paid from the Netherlands and the company has no setup here in HU. I need to understand if the salary they offer me is worth making the move to the company full time given the tax complications.
Comment by Matthew on Mon, Mar 5th, 2018 at 6:18 PM
How do you change your non-resident taxpayer status to resident? I have moved back, but don t know how to change my status.
Comment by Kiaco on Thu, Mar 15th, 2018 at 2:03 PM
Hi i am a pensioner, live in Italy and have a capital invested in the Netherlands of which i receive dividents each year. Up until now i have been declaring these dividents, in my annual Italian tax return and paying the applicable taxes. My question is do i have to declare these dividents in the Netherlands as well and if so how do i go about it? Thank you.
Comment by Joseph on Fri, Mar 16th, 2018 at 7:56 AM
Hi, I am a nonresident taxpayer residing in US. I don t have a Dutch social security number. I expect to receive approx e14k annually as share of profit from a restaurant investment in a dutch company which will be transferred directly to my US bank account. Do I owe tax in Netherlands , what amount ? How do I file if I don‘t have a SS number. ? Thank you
Comment by Bledi on Mon, May 21st, 2018 at 10:39 PM
Hello Arjan, If you could help me with my situation. I started working in the Netherland as a highly skilled migrant on 13 November 2017 for a Dutch employer. Therefore I pay employment taxes here. Initially, I registered as a non-resident because I didn‘t had yet a home address. In March 2018 (less than 4 months later) I became a resident in the Netherlands. I started to prepare my income statement for 2017 as a non-resident taxpayer hoping to get back some taxes since I had worked here only for <2 months. But the form was asking also for income from my work/business and other sources abroad (in this case from my home country which is Not in EU). I have paid taxes for all this sources of income in my home country (that is, it has become Net income), so I do not understand why is the form asking this to me and why should this income be entered in the income statement. Can you please help me with that? Thanks in advance. Bledi
Comment by Elena on Thu, Aug 16th, 2018 at 2:59 PM
Hello! I am working for a Dutch company (I am also a Dutch citizen) and I will be moving to Switzerland for a living because of my partner. The idea is that I will still be working for the Dutch company remotely and we be on Dutch payroll. What would be the implication for my taxes? Shall I be paying swiss taxes and Dutch social insurances? Should that be organized by my company or I can arrange in myself? Thanks!
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 1:58 PM
If you start working in Switzerland for a Dutch company then your Dutch employer will have to take the lead in setting up a Swiss payroll administration and arrange the A1 certificate for social security.
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 2:01 PM
If you are resident in the Netherlands you will have to declare your world wide income. If you have sources of income in other countries then these countries can tax that income as well leading to double taxation. If a tax treaty is in place then the treaty will determine which country will have to offer an exemption to prevent double taxation. If there is no treaty then you fall back on Dutch regulation to prevent double taxation. In which country you will have to pay tax is not always easy to determine.
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 2:03 PM
If you are not living in the Netherlands and only have investment income from the Netherlands then you don‘t have to declare this income in a Dutch tax return unless you would own at least 5% of the shares in the company in which you invested.
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 2:04 PM
If you are non resident and you receive dividend from the Netherlands then a tax at source may be applicable in the Netherlands which can be credited in your home country on the tax you pay there.
Comment by Arjan Enneman on Thu, Sep 27th, 2018 at 2:07 PM
Tax payer status depends on the actual circumstances. Your personal situtation determines what is applicable. If you are living in the Netherlands you are automatically tax resident here. Once you register with the local municipality this is also clear to the Dutch tax authorities.
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