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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 (2)
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.
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