In the Netherlands an individual's residence position is determined on all facts and circumstances of the individual's situation. With this the individual's social and economic centre is determined.
Generally, in case an individual maintains a house in the Netherlands, in which he and his family resides, the individual normally is considered to be a resident taxpayer.
The 30%-ruling is a favourable tax regime for expats with employment income in the Netherlands. If certain conditions are met, the 30%-ruling can be obtained. In case the 30%-ruling is applicable to you, you have received a statement by the Dutch tax authorities when obtaining the 30%-ruling and it has been applied in the Dutch payroll administration of your employer.
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.
A resident taxpayer is taxable on his worldwide income. As such, in the income tax return all income needs to be reported.
A non-resident taxpayer is only taxable on certain Dutch-source income. Income that is not Dutch sourced, will not be taxable in the Netherlands and as such does not need to be reported in the Dutch income tax return.
