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In the Netherlands an individual's tax residence position is determined on the basis of facts and circumstances, in order to determine the individual’s center of vital life interests.

In most cases the place where an individual and his/her family stays and works most of the time, and where he/she has his/her primary residence, is where the individual is considered to be a resident taxpayer.

The 30% ruling is a Dutch tax incentive for expatriates hired from abroad to work in the Netherlands. It needs to be timely applied for by joint request of employer and employee.

If the 30% ruling is granted it will allow the employer to pay 30% of the employee’s gross pay tax free.

Furthermore, the employee can claim non-residence status for income other income from employment.

In order to determine the complexity of your tax return we have listed special circumstances which frequently apply to our clients.

Please select one or more of these special circumstances which apply to your situation.

In principle, your spouse, the person with whom you have a registered partnership, and in special cases, the person who does not meet these criteria but who does belong to your household, can qualify as fiscal partner.  

Your fiscal partner can only file a tax return with you if this person has been a resident of the Netherlands during the entire year.

A resident taxpayer is taxable on his worldwide income. For income which is allocated for taxation to another country a tax relief may be claimed in the Dutch income tax return to avoid double taxation.