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.