United Tax Network – The smarter choice

United Tax Network – The Smarter Choice

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Qualifying non-resident taxpayer versus regular non-resident taxpayer

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.