CIRCULAR

Tax office ARTORIUS International Tax is a specialist for international taxation, especially for the Netherlands in between other EU countries. 

This information is for employees, who do not live in the Netherlands but only work in the Netherlands (non-resident taxpayers).

Tax return for non-resident taxpayers

If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:

• you have received an invitation to file a tax return
• you have not received an invitation to file a tax return, but you earned income in or from the Netherlands over which you owe more than € 45

You will also need to file a tax return if you have not received an invitation to file a return or a form for 2015 but expect to pay tax or receive a refund of more than € 14. Also file a tax return in these cases. You can receive a refund for 2016 up to and including December 31th 2021.

Qualifying non-resident taxpayer status

The scheme for qualifying non-resident taxpayer (90%) status has been applicable since 2015. You can no longer opt for resident taxpayer status. If you meet the conditions, you may be regarded as a qualifying non-resident taxpayer. In that case, you may be entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands. You will then have to send a personal income statement, in addition to your tax return. If you have a partner, this partner must, in certain situations, also send a personal income statement.

Please do not hesitate to contact me if you have any further questions and call: 0031-316-372224.

More Information you will find on our website www.artorius.nl. If you have any question feel free to contact us by mail:  info@artorius.nl. We prefer your documents by mail. Thank you.

The information in this letter is for general information purposes only.