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US national & 30% ruling – Partial non-resident taxpayer status Netherlands


US nationals who have the 30% ruling can chose to have the regarded partial non-resident taxpayer status in the Netherlands, what does that imply?

Tax residence

You are a tax resident in the country where you have your central point of life. If you live and work in the Netherlands, that is simple, only the Netherlands is your tax residence. If you live and work in the Netherlands, but your wife and children live abroad, you are a tax resident in that country of your wife and children.

The other way around, if you are going to work in Dubai at zero percent income tax, but your wife remains living in the house you own, then you have remained a Dutch tax resident. Hence your worldwide income is taxed in the Netherlands. We do give a double taxation relief, but if there was not tax levied, there is not relief. In other words, contact a tax advisor before you make such a move.

Tax residence & US national

The except to the rule is the US national. An US national or an US green card holder will always remain a US tax resident, regardless where the individual goes. If you, as US national, no longer want to contribute to the US tax system for whatever reason, you can give up your nationality, but then you still need to continue filing US tax returns for the next five years.

Partial non-resident taxpayer status
Partial non-resident taxpayer status

Partial non-resident taxpayer status

What does that mean? If you are an expat in the Netherlands, then you can obtain the so called 30% ruling if you meet the criteria. The 30% ruling is valid for a five year period, under the condition you keep on meeting the minimum income requirement.

The 30% ruling has all kind of benefits, but one in particular most expats like a lot and it is not the possibility to chance your driver’s license without taking the test. It is the choice to be regarded a deemed nonresident. This choice makes that you do not need to report your worldwide assets, neither does the tax partner need to report the world wide assets.

If you are a US national or greencard holder this choice as an extra impact. Because the US tax office already sees you as a tax payer, but nonresident, the Dutch nonresident status makes you for Dutch tax purposes a true nonresident tax payer residing in the Netherlands. A little complex, but the outcome is that you can deduct the days worked abroad from your Dutch tax burden. The tax refund resulting from this adjustment is taxed in the USA, but the US tax rate on this income is considerably lower than the Dutch tax rate.

Orange Tax Services

We are focused on the non Dutch national that needs assistance with their Dutch tax affairs. The US national with the 30% ruling we can help claiming back some Dutch tax for the days worked abroad for the Dutch company. Our fee to file this income tax return is EUR 390 including VAT including tax partner.

We can also liase you with the US tax prepare company in the Netherlands.



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