Expatriate tax ebook - The Netherlands

Print this page | Print this Country

Facts and figures

Pre arrival procedures
Employment visas
Tax year
Tax returns and compliance
Income tax rates

Pre arrival procedures
The employers of non-EU nationals are usually required to apply for a work permit and a residence permit prior to the employee taking up employment in The Netherlands. Further it is important that the expatriate's employment contract and benefit package is structured in a tax efficient manner before the start of the assignment.

Employment visas
A work permit and a residence permit must be acquired to allow the expatriate to live and work in The Netherlands. When the expatriate is an EU national the above procedure is usually not required.

Tax year
The Dutch tax year runs from 1 January to 31 December.

Tax return deadline
The tax year-end is December 31. Filing should be done before April 1 of the year following the tax year. However, under certain conditions, extension of the deadline is possible.

Charge to tax 
A charge to Dutch tax is dependent on the facts and circumstances. Certain levy rebates may be applicable.



Information about The Netherlands:

  • introduction
  • facts and figures
  • basis of taxation
  • what taxes?
  • tax planning opportunities


    • Last updated 29 June 2011

    This information has been provided by Grant Thornton Expatriate Services B.V., a member firm within Grant Thornton International Ltd, and is for informational purposes only. Neither Grant Thornton Expatriate Services B.V. nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you are encouraged to seek appropriate professional advice. We will be pleased to further advise you. To this end please contact Arthur Gude.

    Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
    Disclaimer

    Contact Us Envelope

    Contact us

    For further information on expatriate tax services in The Netherlands please contact Arthur Gude.

    Related websites

    Dutch tax authorities
    Dutch Ministry of Finance

    Select a country


    © 2012 Grant Thornton International Ltd - All rights reserved

    Grant Thornton International is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. References to "Grant Thornton" are to the brand under which the Grant Thornton member firms operate and refer to one or more member firms, as the context requires. Grant Thornton International and the member firms are not a worldwide partnership. Services are delivered independently by the member firms, which are not responsible for the services or activities of one another. Grant Thornton International does not provide services to clients.