Expat tax Netherlands; Do you benefit from the 30% ruling?

Do you as an expat benefit from 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. Do you not benefit from 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

Tax return for expats in the Netherlands (P-form, M-form)

As a resident taxpayer of the Netherlands who benefits from 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). You are therefore not taxable on your savings and investments.

As a US national or green card holder your tax position is even more special. For tax treaty purposes you are, as a US national, as long as you benefit from the 30% ruling regarded as a non-resident taxpayer of the Netherlands for all boxes of income. As such, you are 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. In this situation you will have to file a P-form or an M-form (for part-year residents) even though you are regarded as a (partial) non-resident taxpayer.

C-form, W-form, we can also assist you!

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.

Need help with filing the correct tax return for expats or do you have questions about your tax return 2021 or your tax refund? We can assist you. Fast, accurate and at a fixed fee!

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