If you live outside the Netherlands and have income from both your country of residence and the Netherlands, which country you have to file an income tax return in will depend on your situation. You may have to file two tax returns but you will not pay tax twice on the same income.
The Netherlands makes agreements with other countries to determine which country can tax what income. The agreements are laid down in a tax treaty so that you do not pay double taxation. The Netherlands has concluded separate treaties with many countries.
Choose your situation
To find out how the tax treaty between your country of residence and the Netherlands affects your tax return, contact the Tax Administration on the Non-residents TaxLine.
Income tax and cross-border workers
Do you live in Belgium and work in the Netherlands? Read more about the tax treaty between the Netherlands and Belgium:
- Living in Belgium and working in the Netherlands at Belastingdienst.nl (information in Dutch)
- Paying tax in Belgium or the Netherlands at Grensinfo.nl (information in Dutch)
Do you live in Germany and work in the Netherlands? Read more about the tax treaty between Germany and the Netherlands:
- Living in Germany and working in the Netherlands at Belastingdienst.nl (information in Dutch)
- Paying taxes in Germany or the Netherlands at Grensinfo.nl (information in Dutch)
If the Netherlands does not have a tax treaty with your country of residence, the Netherlands has a right to tax your income received from the Netherlands.
If you want to know more about the consequences for your tax return, contact the Tax Administration on the Non-residents TaxLine.
Have you paid double taxation?
If you have paid double taxation on your income even though the Netherlands has a tax treaty with your country of residence, you can start a mutual agreement procedure (information in Dutch). Your country of residence will then contact the Netherlands to find a solution.
Eligibility for Dutch tax benefits
If you live outside the Netherlands and pay tax in the Netherlands on all or almost all your income, you may be able to claim the same tax benefits as residents of the Netherlands.
If you have any questions, please do not hesitate to contact us.