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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 (12)
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 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...
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