The Dutch taxable income of non-resident taxpayers
Last updated:
21-09-2020
In the Netherlands, the Dutch taxable income for non-resident taxpayers consists of:
- Box 1 income: the income from labor and main residence;
- Box 2 income: the income from a substantial shareholding and
- Box 3 income: the income from savings and investments.
The Box system for non-resident taxpayers works the same as for resident taxpayers, but the taxable base is different and can furthermore be limited by the application of tax treaties.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |