Do you as an expat benefit the 30% ruling? File a P-form or an M-form and do not forget to opt to be treated as a partial non-resident taxpayer. Not benefiting the 30% ruling, file a P-form or an M-form and check if you are eligible for any tax deductible items. Do you have any questions on your tax position in the Netherlands or about the 30% ruling? Please contact us.
In the Netherlands the following types of forms can be filed:
P-form: tax return for full year resident taxpayers of the Netherlands
C-form: tax return for non-resident taxpayers with Dutch sources of income
M-form: for taxpayers who entered or left the Netherlands during the year
W-form: for entrepreneurs
As a resident taxpayer of the Netherlands benefiting the 30%-ruling you can opt to be treated as a partial non-resident taxpayer. As a partial non-resident taxpayer, you are taxable on your Box 1 income, e.g. on your worldwide income from work and home. However, you are taxable as a non-resident taxpayer on your Box 2 income (income from substantial interest) and on your Box 3 income (income from savings and investments). This means that you are only taxable on income from substantial interest in a Dutch company and on real estate located in the Netherlands (not being your principal residence). And as a US national or green card holder, you are regarded as a US resident for tax treaty purposes and as such also taxable as a non-resident taxpayer on your Box 1 income. Do you have any workdays outside the Netherlands? The employment income relating to the foreign workdays can be excluded from your taxable income.
Are you a non-resident taxpayer of the Netherlands? File a C-form and do not forget to exclude any foreign workdays. Are you an entrepreneur and do you have a profit or loss from business? File a W-form and do not forget to claim the self-employed tax credit.