Non-residents

Non-resident individuals are subject to income tax in the Netherlands for the following types of income derived in a calendar year:

Box 1

Taxable income from work and dwellings in the Netherlands:

a taxable profits from an enterprise which carries on business through a permanent establishment in the Netherlands or a permanent representative in the Netherlands (Dutch enterprise).

b taxable wages for work performed in the Netherlands

c taxable income from other activities in the Netherlands

d taxable periodical benefits or benefits in kind to the extent to which the contributions were deducted from tax in the Netherlands or if these benefits or benefits in kind arise from pension schemes, the premiums for which were paid by a Dutch enterprise

e the entitlement to periodical benefits and benefits in kind under public law from or on behalf of a Dutch public legal entity

f taxable income from the taxpayer’s owner-occupied dwelling in the Netherlands.

 

Box 2

taxable income from a substantial interest in a company established in the Netherlands.

 

Box 3

taxable income from savings and investments in the Netherlands:

The tax base in the Netherlands is the value of the taxpayer’s assets in the Netherlands after deduction of the value of the debts connected with these Dutch assets. Taxable assets in the Netherlands are immovable properties situated in the Netherlands.

 

Non-resident individuals may, subject to certain conditions, elect to be treated as resident taxpayers.

In that case they will be taxed as resident taxpayers and will be assessed on their worldwide income for income tax purposes; they will also be entitled to the deductions and levy rebates available to resident taxpayers. Tax treaties are applicable as usual.