Opting for treatment as Dutch resident taxpayer no longer possible

Per January 1st 2015, it is no longer possible to opt for treatment as a Dutch tax resident if you have Dutch income but live abroad. This tax arrangement has been replaced by the qualified non-resident taxpayer scheme.

To qualify as a non-resident taxpayer, a number of criteria must be met. Among other things, at least 90% of your world income must be taxable in The Netherlands and you must provide a statement of income from the tax authorities of your country of residence. If you meet these criteria, you may be entitled to certain deductibles (such as deduction of mortgage interest), tax credits and tax-free allowances (box 3).

If you do not meet these criteria in 2015, you will not be entitled to these deductibles. As the 2015 provisional income tax assessment you may have received from the Dutch tax authorities is generally based on your situation in previous years, it is important to check whether the new scheme has been taken into account in your 2015 provisional tax assessment.