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If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:

• you have received an invitation to file a return
• you have received a C Form
• you have not received an invitation to file a tax return nor a C Form, but you earned income in or from the Netherlands in 2013 over which you owe more than € 45

You will also need to file a return if you have not received an invitation to file a return or a form for 2013 but expect to pay tax or receive a refund of more than € 14. Also file a tax return in these cases. You can receive a refund for 2013 up to and including 31 December 2018.

Scheme for qualifying non-resident taxpayer status as from 2015

Until your 2014 tax return which you file in 2015, you can still opt for resident taxpayer status. If you do so, you will be entitled to the same deductible items and tax credits as residents of the Netherlands. This will change as from 2015. No transitional arrangement will apply.

Changes as from 2015

The scheme for qualified non-resident taxpayer status will apply as from 2015. You are a qualified non-resident taxpayer if you live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba, and pay tax in the Netherlands on more than 90% of your worldwide income. Do you meet all conditions of this new scheme? In that case, you are entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands.

Do you not meet all conditions? For example because you pay tax in the Netherlands on less than 90% of your worldwide income? In that case, you may, for example, no longer deduct the interest on the loan for your owner-occupied home in your tax return. You may no longer opt for resident taxpayer status either. We will assess if you meet the conditions.

The so-called recovery scheme, in which income is reviewed, will be cancelled as well.