Persons who are considered as resident of the Netherlands are subject to income tax on their worldwide income. Measures have been taken to avoid double taxation, in case another country is entitled to tax (part of) the (employment) income.

In addition, persons who do not live in the Netherlands are subject to income tax on income from a number of sources in the Netherlands only. These non-resident taxpayers may be considered as ‘qualifying non-resident taxpayers’ if certain conditions are met. If so, they will also be entitled to the deductions and levy rebates available to resident taxpayers. For more information about this, visit the website of the Dutch tax authorities.

Holland Expat Center South is ready to assist you with any questions you may have about settling into the south of the Netherlands.