Living or working outside the Netherlands
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You filed the tax return for non-resident taxpayers
Deductions, tax-credits and living abroad
Income statement abroad
Applying for the 30% facility
You will then receive compensation for higher costs of living.
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Income tax return
Provisional assessment
Worldwide income return
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In which situations do you have to file a tax return?
On our website you can find the situations in which you have to file a tax return for each type of tax.
Read more on the page: When to file a tax return?
How to file a tax return?
If you want to file a tax return of your own accord, you can download a tax return program. As an entrepreneur living or established in the Netherlands, you must file a digital tax return for some taxes.
Read more on the page: How to file a tax return?
In which country do you have to file a tax return?
In which country do you have to file your income tax and corporate income tax returns?
Read more on the page: In which country must you file a tax return?
Duty to provide information
You are required to provide information if we ask for it. This only concerns information that may be important for your own tax purposes.
Read more on the page: Welke informatie moet u geven? (only available in Dutch)
Are you being represented by an authorised representative?
If someone else is in contact with us on your behalf, this is considered as representation.
Read more on the page: Laat u zich vertegenwoordigen door een gemachtigde? (only available in Dutch)
Request for or change of a provisional assessment
Do you want to apply for or change a provisional assessment?
Read more on the page: Provisional assessment.
An application for a decision (beschikking)
Do you want a statement from us about a tax question that needs clarification? In a number of cases, you can apply for a decision.
Read more on the page: Aanvragen beschikking(only available in Dutch).
Declare income and capital retrospectively
Have you not yet declared all your assets?
Read more on the page: Voluntary disclosure scheme.
You are required to file a tax return in order to pay tax or receive a refund if you have paid too much tax. Usually, the Tax and Customs Administration will notify you in the form of a provisional assessment.
- Filing a tax return
- Declaring foreign income and assets
Filing a return, even without a provisional assessment
Even if the Tax and Customs Administration has not sent you a provisional assessment you may still be required to file a tax return. To determine whether you need to pay tax or are entitled to a refund and if so, how much, you can use the Tax and Customs Administration’s income tax return program.
If you live outside the Netherlands, you can use the ‘Tax return program for non-resident taxpayers’. If you do not wish to file a digital tax return, or if you are unable to, you should request a C form. If you only lived in the Netherlands for part of the year, you should use an M form.
Paying income tax if you live outside the Netherlands
The Tax and Customs Administration will inform you when and how to file a tax return.
You are required to pay tax in the Netherlands if:
- you have received an invitation to file a return, or
- you have received a C Form, or
- you have received income from the Netherlands over which you have paid an insufficient amount of tax or no tax at all. The amount of tax payable is at least €45.
If you think you have paid too much tax, you can request a tax refund, by filing a tax return.
Avoiding double taxation
Do you live in the Netherlands and have income, capital or assets abroad? Or do you live abroad and have income, capital or assets in the Netherlands? In that case international agreements determine which country may impose taxes on what income. This prevents double taxation. The Netherlands has signed various tax treaties for this purpose.
More information about income tax
If you have any questions concerning income tax, please contact the Tax and Customs Administration.