The C form stands for the non-resident income tax return. This tax return is to be filed by a non-resident tax payer who own property in the Netherlands. We are ready to file this tax return now!
In the Netherlands you become a non-resident tax payer when you are not residing in the Netherlands. You do own property in the Netherlands and for that you need to pay tax.
Tax treaties determine which country can tax what. In every tax treaty the Netherlands has signed with other countries article 7 determines which coutnry can tax the property. That is the country where the property is situated. For us that is a logical statement. The place the property is located, has the property as a burden on their soil, hence it is taxed.
What is taxed?
Taxed are the properties owned by you on January 1 of the tax year. That implies if you purchased the holiday home during the year 2021, you did not own the property on January 1, 2021. This makes you file for the first time in for the year 2022.
The tax free amount per private individual is EUR 50.000. The value of the property is determined by the city, that is the so called WOZ value. From this value you can deduct a possible debt you took out to purchase the property, or spend on refurbishments of the property.
The tax percentage is roughly 1.4% taken over the WOZ value minus a possible debt. Only the amount exceeding the EUR 50.000 will be taxed. C form ready to file now.
I have no Dutch tax number also referred to as BSN number
In order to be able to file the non-resident tax return you need to have a Dutch BSN number. There are two types of BSN numbers, a domestic one and a non-resident one. You need the latter of the two. Mind you that you do express yourself correctly when you apply for the number, otherwise your worldwide income is taxed in the Netherlands instead of only the Dutch property.
If you have no BSN number or you cannot travel to the Netherlands to obtain one, we will be happy to solve this for you. Can be done remotely.
I have never filed the non resident tax return
In the event you do own the property for a number of years, but you have never filed a Dutch tax return, we can solve that for you. That is for the past 5 tax years. Beyond that contact needs to be made with the Dutch tax office.
Tax is exciting
We think tax is exciting. As always we are excited to file your 2021 non-resident income tax return. We can start instantly. C form ready to file now. Our fee is EUR 390 till July 1, from then onwards our fee is EUR 410 instead. Please reach out to us to get the tax return done.