Scheme for qualifying non-resident taxpayer status (as from 2015)
The scheme for qualified non-resident taxpayer applies from 2015. You are a qualified non-resident taxpayer if you meet the following conditions:
- you live in an EU country, Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba;
- you pay tax in the Netherlands on more than 90% of your worldwide income;
- you can submit a personal income statement from the tax authorities in your country of residence.
If you meet all the conditions you are entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands, but only if you or your partner/tax partner are not entitled to them in your country of residence.
In determining the 90% limit, the tax authorities will not only assess your income from work and home. Your assets and income from a substantial interest are also included. So it could be that you pay tax in the Netherlands on all your income from work, but still do not meet the 90% requirement because you have a lot of assets, for example.
The deductible items to which you are entitled are:
- the negative expenses from your owner-occupied home abroad
- the expenses for income provisions
- the personal allowance
Personal income statement or “inkomensverklaring”
The tax authorities have published the template statement in different languages on their website. The income statement must be completed/confirmed and signed by the tax authorities in your country of residence. However, foreign tax authorities may not cooperate easily. They may not know exactly which information they have to provide and which amounts have to be mentioned. Other countries determine taxable income differently than in the Netherlands. Tax authorities are for example not familiar with the way income from savings and investments is calculated in the Netherlands. Or certain income related benefits are taxable in your country of residence but tax free in the Netherlands. There is still a lot unknown. This is also the reason why for example Belgium has decided not to sign any income statements possibly until up to the end of 2016.
We do advise you to file the tax return now and not to wait till you receive the income statement to prevent further delays. The Dutch tax authorities may then request you later to provide the statement.
Do you have a fiscal partner? And does your fiscal partner have little or no income? In that case, your partner may be entitled to a tax credit payment. Moreover, you may apportion the deductible items between yourselves.
You can only have a fiscal partner if you meet both of the following conditions:
- You comply with the regulations on fiscal partnership.
- You and your partner pay tax in the Netherlands on at least 90% of the joint income This is only the case if:
- you meet the 90% requirement yourself and your partner has little or no income
- you and your partner both meet the 90% requirement