Filing your tax return

What makes filing a tax return for expats in the Netherlands different?

The 30%-ruling

Benefitting from the 30%-ruling does not only mean that you get 30% of your gross income paid free of tax, it also allows you to opt to be treated as a partial non-resident taxpayer of the Netherlands. As such, you are in principle taxable for your worldwide income in Box I (income from work and home). You are, however, taxable as a non-resident taxpayer of the Netherlands for Box II (income from substantial interest) and Box III income (income from savings and investments). Generally meaning that you’re only taxable on Dutch sources of income for those boxes and not on your worldwide income. You do not have to declare any income from savings and investments, except for real estate located in the Netherlands.

A US national and the 30%-ruling 

As a US national (or green card holder) you are also allowed to opt to be treated as a partial non-resident taxpayer of the Netherlands. You will then be taxable in the Netherlands as a non-resident taxpayer. As such, you are taxable on Dutch sources of income for Box I, Box II and Box III. In case you work outside the Netherlands, you may exclude income that can be allocated to your foreign workdays. Keep track of your workdays to be able to claim the exclusion for foreign earned income.

Can you make use of ‘MijnBelastingdienst’ for filing your taxes if the above applies?

Yes, you can. However, the Dutch Tax Authorities pre-filled your tax return as if you were a (regular) resident taxpayer of the Netherlands. So, if you benefit from the 30%-ruling and you opt to be treated as a partial non-resident taxpayer, you have to make sure that you do not pay tax on your income from savings and investments.

A different tax form applies in a migration year

In the year in which you enter or leave the Netherlands, you have to file a special tax form, the M-form. For tax years prior to the year 2020, the M-form cannot be filed electronically (except when you use a tax advisor), but has to be filed on paper (and in Dutch). As of the tax year 2020 it is possible to file your M-form (in Dutch) by making use of ‘MijnBelastingdienst’. This needs however, to be selected separately.

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