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.


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.
Attached Files
There are no attachments for this article.
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.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Should the kinderbijslag be reported in my tax return?
Viewed 2367 times since Thu, Apr 11, 2013
Can I help my sister to buy a property in the Netherlands? What are the #tax consequences?
Viewed 3883 times since Tue, Jan 10, 2012
Taxation of spouse alimony
Viewed 1748 times since Fri, Aug 30, 2013
Are there specific tax credits or tax allowances for entrepreneurs?
Viewed 58010 times since Thu, Jun 6, 2013
Tax on income earned abroad
Viewed 3638 times since Fri, Aug 30, 2013
What is the average gross dutch income in 2013?
Viewed 12638 times since Thu, Jul 18, 2013
What are the amounts for wage tax and premiums social security - LB/PR. VOLKSVZ?
Viewed 3854 times since Thu, Dec 10, 2015
Paid from Holland - living and working in UK now
Viewed 5289 times since Wed, May 2, 2012
Claiming tax back as a student with a part time job
Viewed 105409 times since Wed, Jun 26, 2013
Is tax at source withheld on bank account interest?
Viewed 4623 times since Thu, Sep 19, 2013
MenuMENU