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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Netherlands /6. Globally mobile employees / 6.5 Non-residents with income from the jurisdiction
Commentary

6.5 Non-residents with income from the jurisdiction


Netherlands

A non-resident taxpayer is someone who:

  1. Ìý

    •ÌýÌýÌýÌý does not live in the Netherlands, and

  2. Ìý

    •ÌýÌýÌýÌý does have earnings in the Netherlands from

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý work

    2. Ìý

      –ÌýÌýÌýÌý property

    3. Ìý

      –ÌýÌýÌýÌý substantial interest (3.2) or

    4. Ìý

      –ÌýÌýÌýÌý savings and investments

They must file a tax return in the Netherlands if they:

  1. Ìý

    •ÌýÌýÌýÌý receive a tax return letter

  2. Ìý

    •ÌýÌýÌýÌý did not receive a tax return letter, but did have income in the Netherlands (some minor exceptions

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