When filing the Dutch individual income tax return for 2015 going forward, a non-resident taxpayer will no longer be allowed to opt for the Dutch resident taxpayer status due to the Dutch concept of the qualified non-resident taxpayer scheme.
As of January 1, 2015, an individual is considered a qualified non-resident taxpayer if he/she is living in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint-Eustatius or Saba, and subject to Dutch taxation with at least 90% of his/her worldwide income. Qualified non-resident taxpayers will be allowed to exclude certain costs from their Dutch taxable basis e.g. mortgage interest for the foreign owner-occupied home. This position will no longer be available to regular non-resident taxpayers.
