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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, and
  • do not opt for resident taxpayer status

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, unless of course you opt for resident taxpayer status.
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Comments (4)
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.
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