# Netherlands: double tax relief, treaty dividend rates and international return deadlines (2026) v0.1

> **Source-cited draft.** No accountant has reviewed this skill yet. Every figure comes from wetten.overheid.nl or belastingdienst.nl, read on 23 October 2026. It prepares working papers; it is not authority to file or pay.

This skill sets out how the Netherlands relieves double tax for its own residents (individuals and companies) and when the international income tax returns are due. Related skills:

- Residence, arrival, emigration, the protective assessment and the expat scheme: [nl-cross-border](nl-cross-border.md).
- Dutch dividend tax and the conditional withholding tax on outgoing payments, including treaty reductions at source and refunds: [nl-dividend-withholding](nl-dividend-withholding.md).
- Box 1, 2 and 3 computation and tax credits: [nl-income-tax](nl-income-tax.md). Corporate tax, the participation exemption and loss relief: [nl-corporate-tax](nl-corporate-tax.md).

Tax year: the calendar year. 2026 figures apply to 1 January to 31 December 2026.

## Who this applies to

- **Resident individuals** (binnenlands belastingplichtigen) who declare worldwide income and have foreign income that a treaty or the unilateral decree lets the other state tax.
- **Resident companies** with a foreign permanent establishment, foreign real estate, or foreign withholding on dividends, interest or royalties.
- **Resident employees** whose employer runs Dutch payroll on wages for work done abroad (Besluit art. 30: wage for work in another state that is subject to tax there is exempt from Dutch wage tax).
- **People who arrive or leave during the year** (M return) and **non-residents with Dutch income** (C return), for the filing dates only.

Three layers decide the relief, in this order:

1. **The treaty**, if there is one. It decides which state may tax and whether the Netherlands gives exemption or credit. The Belastingdienst summary "Verdragsstaten IB Ingezetenen" (January 2026) lists, per treaty, which articles get the exemption method and which get the credit method.
2. **The Besluit voorkoming dubbele belasting 2001 (Bvdb 2001)**, the unilateral decree. It applies only so far as double tax is not prevented another way (art. 1(2)). It covers income tax, wage tax, corporate tax, inheritance and gift tax, gambling tax and bank tax (art. 1(1)).
3. **The policy decree of the State Secretary on avoiding double taxation** (wetten.overheid.nl BWBR0050635, in force from 1 January 2025). It says treaty relief is computed with the Bvdb 2001 technique, box by box, and sets the box 3 credit rule below.

National insurance contributions (premies volksverzekeringen) are outside tax treaties. Which country's social security applies is a separate question under Regulation (EC) 883/2004, decided by the Sociale Verzekeringsbank (Verdragsstaten IB Ingezetenen, January 2026, part 4).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Box 1 income tax table (income tax part only, used for the reduction): to €38,883 | 8.10% | 2026 | [Wet IB 2001 art. 2.10](https://wetten.overheid.nl/BWBR0011353/) |
| Box 1: €38,883 to €78,426 | €3,149 plus 37.56% of the excess over €38,883 | 2026 | same |
| Box 1: above €78,426 | €18,001 plus 49.50% of the excess over €78,426 | 2026 | same |
| Box 3 deemed return on other assets (shares, bonds) | 6% | 2026 | [Wet IB 2001 art. 5.2(2)](https://wetten.overheid.nl/BWBR0011353/) |
| Box 3 deemed return on bank balances / on debts | 1.37% / 2.70% (text in force from 21 February 2026) | 2026 | same |
| Box 3 tax-free allowance (heffingvrij vermogen) | €59,357 | 2026 | [Wet IB 2001 art. 5.5](https://wetten.overheid.nl/BWBR0011353/) |
| Box 3 rate | 36% | 2026 | [Wet IB 2001 art. 2.13](https://wetten.overheid.nl/BWBR0011353/) |
| Maximum foreign tax credited on dividends (unilateral, box 1, box 2, box 3 and corporate tax) | 15% of the gross dividend | 2026 | [Bvdb 2001 arts. 15(3), 19(3), 25(2), 36(3)](https://wetten.overheid.nl/BWBR0012095/) |
| Maximum foreign tax credited in box 3 under a treaty | 15% of the gross dividend, interest or royalty; no second (proportional) limit | 2026 | [Policy decree BWBR0050635, part 3.2.1](https://wetten.overheid.nl/BWBR0050635/) |
| Corporate tax: credit for low-taxed passive PE profit not exempt (art. 15h) | Lower of 5% of that profit (or actual foreign tax, on request) and the proportional Dutch tax | 2026 | [Wet Vpb 1969 art. 23d](https://wetten.overheid.nl/BWBR0002672/) |
| Non-resident return: assessment threshold / refund threshold | €57 / €18 | 2025 return | [Belastingdienst, aangifte buitenlands belastingplichtige](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/buitenlands-belastingplichtig-hoe-doe-ik-aangifte-inkomstenbelasting) |
| Late or missing return (after a reminder) | Administrative penalty up to €6,709 | 2026 | [AWR art. 67a](https://wetten.overheid.nl/BWBR0002320/) |

### Treaty dividend rates (maximum source-state tax)

Read from the treaty texts on wetten.overheid.nl. The rates bind both states: they cap the Dutch dividend tax on a Dutch dividend to a resident of the partner state, and the partner's tax on a dividend to a Dutch resident (Spain is the one asymmetric case). Many of these treaties are also modified by the Multilateral Instrument (MLI), which adds a principal purpose test; the Belastingdienst lists the MLI start date per treaty.

| Partner | Treaty (applies from) | Portfolio rate | Reduced rate for companies | Source |
|---|---|---|---|---|
| Belgium | 2001 treaty, as amended (from 1 January 2003) | 15% | 5% if a company holds directly at least 10% of the capital | [BWBV0001563 art. 10(2)](https://wetten.overheid.nl/BWBV0001563/) |
| Germany | 2012 treaty (from 1 January 2016), as amended by the protocol applying from 1 January 2023 | 15% | 5% if a company holds directly at least 10% of the capital for 365 days including the payment date; 10% for a Dutch pension fund | [BWBV0005862 art. 10(2)](https://wetten.overheid.nl/BWBV0005862/) |
| France | 1973 treaty (from 1 January 1974) | 15% | 5% if an NV or BV-type company holds directly at least 25% of the capital | [BWBV0004110 art. 10(2)](https://wetten.overheid.nl/BWBV0004110/) |
| United Kingdom | 2008 treaty, as amended by the 2013 protocol | 10% (15% on dividends from a property investment vehicle) | 0% if a company controls directly or indirectly at least 10% of the votes; also 0% for a pension scheme | [BWBV0003074 art. 10(2)](https://wetten.overheid.nl/BWBV0003074/) |
| United States | 1992 treaty, as amended (from 31 December 1993) | 15% | 5% if a company holds directly at least 10% of the votes; 0% if a company held directly at least 80% of the votes for the 12 months before the dividend is declared and meets one of the tests in art. 10(3) (mainly the art. 26 limitation-on-benefits tests). Not for RIC or REIT dividends (art. 10(4)) | [BWBV0001109 art. 10(2), (3)](https://wetten.overheid.nl/BWBV0001109/) |
| Luxembourg | 1968 treaty, as amended | 15% | 2.5% if a company with share capital holds directly at least 25% of the capital | [BWBV0004123 art. 10(2)](https://wetten.overheid.nl/BWBV0004123/) |
| Ireland | 2019 treaty (from 1 January 2021) | 15% | 0% if a company holds directly at least 10% of the capital for 365 days including the payment date; also 0% for a pension fund | [BWBV0006817 art. 10(2), (3)](https://wetten.overheid.nl/BWBV0006817/) |
| Spain | 1971 treaty (from 1 January 1973) | 15% | Dutch tax on a dividend to a Spanish company: 5% with a holding of 50% or more (or 25% alongside another Spanish company holding 25%). Spanish tax on a dividend to a Dutch company: 10% with a holding of 50% or more (or 25% alongside another Dutch company holding 25%) | [BWBV0003462 art. 10(2), (3)](https://wetten.overheid.nl/BWBV0003462/) |
| Italy | 1990 treaty (from 1 January 1994) | 15% | 5% if a company held more than 50% of the voting shares for 12 months; 10% if it held at least 10% for 12 months | [BWBV0002451 art. 10(2)](https://wetten.overheid.nl/BWBV0002451/) |
| Switzerland | 2010 treaty, 2020 protocol (from 1 January 2021) | 15% | 0% if a company holds directly at least 10% of the capital; also 0% for a pension fund | [BWBV0004082 art. 10(2), (3)](https://wetten.overheid.nl/BWBV0004082/) |
| Japan | 2010 treaty (from 1 January 2012) | 10% | 5% if a company held directly or indirectly at least 10% of the votes for 6 months; 0% at 50% of the votes for 6 months, or for a pension fund | [BWBV0004607 art. 10(2), (3)](https://wetten.overheid.nl/BWBV0004607/) |
| China | 2013 treaty (from 1 January 2015) | 10% | 5% if a company (not a partnership) holds directly at least 25% of the capital | [BWBV0006192 art. 10(2)](https://wetten.overheid.nl/BWBV0006192/) |

A new Belgium treaty was signed in Brussels on 21 June 2023 (BWBV0006999). It is not yet in force ("Nog niet in werking", Verdragsstaten IB Ingezetenen, January 2026), so the 2001 treaty applies in 2026.

For a Dutch company paying a dividend to an EU, EEA or treaty-state corporate parent, Dutch dividend tax is often exempt at source regardless of the treaty rate (Wet DB art. 4(2)); see [nl-dividend-withholding](nl-dividend-withholding.md).

## The taxable base

Residents declare worldwide income first. Relief comes afterwards as a reduction of Dutch tax, box by box. Tax credits (heffingskortingen) are deducted only after the double tax reduction (Wet IB 2001 art. 2.7(1)).

### Box 1: exemption with progression (Bvdb 2001 arts. 8 to 12)

- **What counts as foreign income** (art. 9(1)), per state: profit from a business run through a permanent establishment there; wages for work done there in private employment; wages from public employment paid by that state; net income from real estate there; and public-law benefits paid by that state. Each item counts only if it is subject to a tax on income in that state. Wages for work of fewer than 30 consecutive days there count only if tax was actually paid there (art. 9(4)). Artists' and sportspeople's income is not exempted but credited (arts. 9(6), 13). Crew on ships and aircraft run from another state also get a credit (arts. 9(8), 13a).
- **The reduction** (art. 10(2)): Dutch box 1 tax before relief × foreign income from that state ÷ "denominator income" (noemerinkomen). The Dutch tax used is the tax on taxable box 1 income under art. 2.7(1)(a) (art. 10(4)), which is income tax only, not national insurance.
- **Denominator income** (art. 10(5)) is box 1 income less loss relief from other years. It is increased by personal deductions and income provisions that the other state also allowed (art. 10(6)), or in full where most income comes from one state that takes the person's personal and family situation fully into account (art. 10(7)).
- **Effect:** the foreign income is removed at the person's average Dutch rate, so the Dutch income is still taxed at the rate that applies to total income. That is exemption with progression.
- **Cap and carry-forward:** the total reduction cannot exceed the box 1 tax (art. 10(3)). Foreign income that gives no relief because of the cap is carried forward to the next year by a decision open to objection (art. 11, the doorschuifregeling); the Belastingdienst applies it automatically and issues the decision after the final assessment. Negative foreign income from a state reduces next year's foreign income from that state (art. 12).
- **Several states:** relief is computed separately per state (art. 10(1)). Treaty-based reductions go before reductions that come only from the decree; then in the decree's order; then from smallest to largest (art. 28a).

### Credit for dividends, interest and royalties

- **Unilateral credit only for developing countries.** Under the decree, foreign tax on dividends, interest and royalties is credited only where the payer is in a developing country (arts. 15(1), 19(1), 25(1), 36(1)). Developing countries are those on the OECD DAC list of ODA recipients, excluding upper-middle-income countries unless they qualify under art. 6(2). Otherwise relief needs a treaty.
- **Box 1 credit** (art. 15(2)): the lower of the foreign tax and the Dutch box 1 tax × (net dividends, interest and royalties ÷ denominator income). Foreign tax on dividends counts only up to 15% of the dividend (art. 15(3)). No credit if the taxpayer is not the beneficial owner (art. 16). Excess credit carries forward one year at a time by decision (art. 17). On written request the taxpayer can deduct the related costs instead of taking the credit (art. 18).
- **Box 2 credit** (art. 19): the same, against box 2 tax.
- **Box 3 credit** (art. 25): equal to the foreign tax, capped at 15% of the gross dividend, interest or royalty, and in total at the box 3 tax (art. 25(4)). Unused credit carries forward (art. 25a). The policy decree applies this same technique in box 3 under every treaty, including treaties that have their own proportional limit: no second limit, 15% cap (BWBR0050635, part 3.2.1).
- **Under a treaty** the credit follows the treaty's relief article, but the policy decree (part 3.3.1) by default applies the decree's joint method (gezamenlijke methode): dividends, interest and royalties from all treaty states and developing countries are pooled for the proportional cap, instead of a cap per state. The taxpayer can ask the inspector for the per-state method, year by year, until the assessment is final. Foreign tax above 15% of a dividend is neither credited nor carried forward. The US treaty, for example, gives a deduction of 15% of portfolio dividends (5% for a qualifying 10% holding), capped at the reduction that would apply if those dividends were the only exempted items (BWBV0001109 art. 25(3)). In box 3 the policy decree's 15% rule applies instead of that proportional cap.

### Box 3: exemption for foreign real estate

A resident is exempt from box 3 tax on foreign savings and investment income (art. 22). Foreign assets are real estate in another state, rights relating to it, and profit shares in a business managed there that do not come from shareholdings or employment, so far as the income is subject to tax in that state (art. 23). The reduction is box 3 tax × return on the foreign assets net of related debts ÷ taxable box 3 income (art. 24). Portfolio shares and bank accounts abroad are not foreign assets for this purpose: they stay in box 3, with a credit for withholding. Where the actual-return route (tegenbewijsregeling, Wet IB 2001 section 5.6) is used, arts. 25aa to 25ae apply instead.

### Corporate tax

- **Object exemption** (Wet Vpb 1969 art. 15e(1)): a Dutch company's profit is reduced by the positive and negative profit from another state. With a treaty: profit attributable to a permanent establishment there, net income from real estate there, and other items the treaty assigns to that state, so far as the Netherlands must exempt them (art. 15e(2)(a)). Without a treaty: profit from a permanent establishment there, net real estate income, and profit shares in a business managed there that do not come from shareholdings (art. 15e(2)(b)). Without a treaty, profit is attributed on an arm's-length, separate-enterprise basis (art. 15e(6)); with a treaty, the treaty's attribution rules apply.
- **Exceptions:** no exemption for profit of a low-taxed passive foreign investment enterprise (art. 15g), unless a treaty requires exemption (art. 15e(7)); none for an investment institution (art. 15e(8)); none for a disregarded PE whose profit is not taxed (art. 15e(9)); and none for tainted CFC-type income of a PE in a designated low-tax state (art. 15e(11)).
- **Credit for the passive PE profit that is not exempt** (art. 15h): the lower of 5% of that profit (or, on request, the foreign profit tax actually paid) and the Dutch tax in proportion to that profit over the taxable amount (art. 23d(2), (3)). Excess carries forward by decision (art. 23d(5)).
- **Credit for withholding** on dividends, interest and royalties from developing countries (Bvdb art. 36): the lower of the foreign tax (dividends counted up to 15%) and the net income × the top corporate tax rate (25.8% in 2026, Wet Vpb art. 22). Under treaties the policy decree uses the same technique.
- Dividends from qualifying participations are exempt under the participation exemption; see [nl-corporate-tax](nl-corporate-tax.md).

## Deadlines and filing

| Return | Deadline | Source |
|---|---|---|
| Income tax return for 2025, invited | The date in the invitation letter, at least one month after the invitation | [AWR art. 9(1)](https://wetten.overheid.nl/BWBR0002320/) |
| M return 2025 (year of immigration or emigration), invited | The date in the invitation letter (the M form: "Op de aangiftebrief staat wanneer uw aangifte bij ons binnen moet zijn"). Online in Mijn Belastingdienst from 1 May 2026; the Belastingdienst notice states "U kunt tot 1 juli aangifte 2025 doen" (file by 1 July 2026). Paper form M on request; entrepreneurs filing on paper also complete the M annual accounts booklet | [Belastingdienst M return notice](https://sorry.belastingdienst.nl/mbd/storing/nog-geen-aangifte-doen); [M return page](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/deels-niet-in-nederland-wonen-m-aangifte-doen) |
| C return 2025 (non-resident), invited | The date in the letter (aangiftebrief). If the letter said before 1 May 2026, extension can no longer be requested; if a later date, request extension before that date | [Belastingdienst, uitstel aangifte buitenland](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/uitstel-aanvragen-belastingaangifte-buitenland-hoe-doe-ik-dat) |
| C or M return 2025, not invited | File if the tax due exceeds €57; file to claim a refund above €18. A return not required by an invitation can be filed within five years after the end of the year, so by 31 December 2030 for 2025 (Uitvoeringsregeling inkomstenbelasting 2001 art. 45(1), under Wet IB 2001 art. 9.4(1)(b)). The Belastingdienst web page agrees (31 December 2030). The C and M 2025 form notes say "vóór 1 januari 2030"; that is a year short of the regulation | [Belastingdienst, aangifte buitenlands belastingplichtige](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/buitenlands-belastingplichtig-hoe-doe-ik-aangifte-inkomstenbelasting); [Toelichting C 2025](https://odb.belastingdienst.nl/wp-content/uploads/2026/03/C-biljet-2025-Toelichting.pdf); [Aangifte M 2025](https://odb.belastingdienst.nl/wp-content/uploads/2026/01/M-biljet-2025_90-versie.pdf) |
| Final assessment for 2025 | Imposed by 31 December 2028, plus any extension granted | [M return page](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/deels-niet-in-nederland-wonen-m-aangifte-doen) |
| Returns for 2026 (filed in 2027) | Set in the 2027 invitation letters; not yet published | AWR art. 9(1) |
| Dutch dividend tax return and payment | Within 1 month after the dividend is made available | [AWR art. 19(3)](https://wetten.overheid.nl/BWBR0002320/); [Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/dividendbelasting/als_u_dividend_uitkeert/dividendbelasting-aangifte-betalen) |
| Conditional withholding tax return and payment | Once a year, for the calendar year, within 1 month after it ends (2026: by 31 January 2027) | [Wet bronbelasting 2021 art. 5.1(3)](https://wetten.overheid.nl/BWBR0042952/); [Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/bronbelasting-rente-en-royalty/aangifte-doen-en-betalen-+bronbelasting) |

How relief is claimed:

- **Individuals:** the "aftrek voorkoming dubbele belasting" is computed in the return itself; the online return shows the amount. Foreign withholding on box 3 investments is entered as creditable withholding (verrekenbare bronbelasting) with the three-letter country code. Foreign tax above the treaty rate is not credited; reclaim it in the source country.
- **Carry-forwards** (arts. 11, 17, 25a; Wet Vpb art. 23d(5)) exist only once the inspector has set them in a decision open to objection. For the box 1 carry-forward the Belastingdienst issues it automatically after the final assessment; a lost decision can be requested in writing from Belastingdienst/kantoor Eindhoven, Postbus 90056, 5600 PJ Eindhoven ([Belastingdienst, buitenlands inkomen](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/wonen-in-nederland-buitenlands-inkomen)).
- **Payroll:** a Dutch employer can apply the wage-tax exemption for work abroad under Bvdb art. 30; see [nl-payroll-tax](nl-payroll-tax.md).

## Penalties and interest

- **Late or missing return:** if the return is not filed within the term set in a reminder (AWR art. 9(3)), an administrative penalty of up to €6,709 (AWR art. 67a(1)).
- **Wrong return, intent:** up to 100% of the tax involved (AWR art. 67d). **Assessment too low through intent or gross negligence:** up to 100% (art. 67e). Claiming a reduction for foreign income that was not taxed abroad, or crediting more than the treaty rate, is the typical error.
- **Tax interest (belastingrente):** a payable 2025 assessment imposed after 1 July 2026 carries interest from 1 July 2026 ([Belastingdienst, uitstel aangifte buitenland](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/uitstel-aanvragen-belastingaangifte-buitenland-hoe-doe-ik-dat)). The C 2025 notes warn that a return filed after 1 May 2026 can bring belastingrente. Rates are in [nl-cross-border](nl-cross-border.md).

## Cross-border points

- **Check the treaty article by article.** The Belastingdienst summary for Germany, for example, gives the exemption method for wages (art. 14), real estate and government pay, and the credit method for dividends (art. 10(2)), directors' fees, artists and some pensions. For the US: exemption for wages (art. 16(1)), real estate and government pay; credit for dividends, royalties, directors' fees and artists.
- **Germany switch-over.** Under art. 22(2)(e) of the German treaty, the Netherlands applies credit instead of exemption in some cases where Germany exempts income it may tax ("Verdragsstaten IB Ingezetenen", Germany).
- **Remittance base.** For income of a non-domiciled UK resident, the UK treaty's remittance-base rule (art. 22) can apply: the Netherlands exempts only income remitted to and taxed in the UK. The Ireland treaty (art. 22(4)) and the Japan treaty (art. 4) have similar rules ("Verdragsstaten IB Ingezetenen", United Kingdom, Ireland, Japan).
- **MLI.** Where the MLI applies, a difference in how the two states read the treaty or the facts can switch exemption to credit (Verdragsstaten IB Ingezetenen, part 2).
- **No treaty.** The decree still exempts box 1 foreign income taxed in the other state and box 3 foreign real estate, but credits dividend, interest and royalty withholding only for developing countries.
- **Non-residents** do not get this relief for their home income; they are taxed only on Dutch income ([nl-cross-border](nl-cross-border.md)). Every non-resident gets the box 3 tax-free allowance for Dutch box 3 assets (Belastingdienst, Fiscale informatie 2026, "U woont buiten Nederland").
- **Social security.** Even when a treaty exempts foreign wages from Dutch income tax, Dutch national insurance contributions depend on where the person is insured under Regulation 883/2004. Ask for the A1 certificate.

## Worked examples

### Example 1: Dutch resident with a Dutch job and a German job (exemption with progression)

A resident under AOW age earns €60,000 from a Dutch employer for work in the Netherlands and €40,000 from a German employer for work done in Germany, on which Germany levies its wage tax. Under the German treaty (art. 14(1)) Germany may tax the German salary and the Netherlands gives the exemption method. No other box 1 income or deductions.

1. Box 1 income: €100,000.
2. Dutch income tax before relief (art. 2.10 table): €18,001 + 49.50% × (€100,000 − €78,426) = €28,680.13.
3. Reduction (Bvdb art. 10(2)): €28,680.13 × €40,000 / €100,000 = €11,472.05.
4. Dutch income tax after relief: €17,208.08, before tax credits.
5. Progression at work: on €60,000 alone the tax would be €3,149 + 37.56% × (€60,000 − €38,883) = €11,080.55. The Dutch salary is taxed at the 28.68% average rate of total income.
6. National insurance contributions and tax credits are separate. Credits are deducted after the reduction (Wet IB art. 2.7(1)); whether Dutch contributions apply depends on the A1 certificate.

```oa-check
name: NL resident, EUR 60,000 Dutch salary plus EUR 40,000 German salary exempt with progression (2026)
inputs:
  dutch_salary: 60000
  german_salary: 40000
steps:
  - box1_income: dutch_salary + german_salary
  - tax_before_relief: round(18001 + (box1_income - 78426) * 0.495, 2)
  - reduction: round(tax_before_relief * german_salary / box1_income, 2)
  - tax_after_relief: tax_before_relief - reduction
  - tax_on_dutch_salary_alone: round(3149 + (dutch_salary - 38883) * 0.3756, 2)
  - progression_cost: tax_after_relief - tax_on_dutch_salary_alone
expected:
  box1_income: 100000
  tax_before_relief: 28680.13
  reduction: 11472.05
  tax_after_relief: 17208.08
  tax_on_dutch_salary_alone: 11080.55
  progression_cost: 6127.53
```

### Example 2: Dutch resident with US dividends (credit in box 3)

A single resident holds US listed shares worth €200,000 on 1 January 2026 and no other box 3 assets or debts. In 2026 the shares pay €10,000 of dividends, and the US withholds 15% (€1,500) under the treaty (art. 10(2)(b)).

1. The dividends themselves are not taxed in box 3; the shares are taxed on the deemed return. Effective return percentage: 6% (all assets are "other assets").
2. Box 3 base: €200,000 − €59,357 tax-free allowance = €140,643.
3. Deemed return: 6% × €140,643 = €8,438.58. Box 3 tax at 36%: €3,037.89.
4. Credit: the US tax of €1,500, capped at 15% of the gross dividend (€1,500), and at the box 3 tax (€3,037.89). Credit: €1,500 (Bvdb art. 25 technique, applied to treaties by policy decree BWBR0050635 part 3.2.1).
5. Box 3 tax payable: €1,537.89. If the US had withheld more than 15%, only 15% would be credited and the excess would be reclaimed in the US.

```oa-check
name: NL resident, EUR 10,000 US dividends with 15% US tax credited against box 3 (2026)
inputs:
  shares_value: 200000
  allowance: 59357
  dividends: 10000
  us_tax: 1500
steps:
  - base: shares_value - allowance
  - deemed_return: round(base * 0.06, 2)
  - box3_tax: round(deemed_return * 0.36, 2)
  - cap_15: dividends * 0.15
  - credit: min(us_tax, cap_15, box3_tax)
  - box3_payable: box3_tax - credit
expected:
  base: 140643
  deemed_return: 8438.58
  box3_tax: 3037.89
  credit: 1500
  box3_payable: 1537.89
```

## Ask the client first

1. Which other state is involved, whether a treaty applies, and for which year the client was resident in the Netherlands (full year, or arrival or departure date for the M return).
2. For foreign wages: the days worked in each country, who pays and bears the salary, whether tax was actually paid abroad, and the A1 certificate.
3. For foreign dividends, interest and royalties: gross amount, tax withheld, the payer's country, and whether the client is the beneficial owner. For a company: the size and holding period of the shareholding, which sets the treaty rate.
4. For a company with activities abroad: whether there is a permanent establishment, and whether its profit is mainly passive and low-taxed (Wet Vpb arts. 15g, 15h).
5. Any carry-forward decisions (doorschuif, voortwenteling) from earlier years.
6. For a non-resident or migrant: the date in the invitation letter, and whether an extension was requested.

## Sources

| Source | URL | Read on |
|---|---|---|
| Besluit voorkoming dubbele belasting 2001, arts. 1, 5, 6, 8 to 13a, 15 to 19, 22 to 25a, 28a, 30, 36, 37 (text valid from 1 January 2026) | https://wetten.overheid.nl/BWBR0012095/ | 2026-10-23 |
| Policy decree, vermijden van dubbele belasting onder de belastingverdragen (in force from 1 January 2025), part 3 | https://wetten.overheid.nl/BWBR0050635/ | 2026-10-23 |
| Wet inkomstenbelasting 2001, arts. 2.7, 2.10, 2.13, 5.2, 5.5, 7.7, 7.8, 9.4 (text valid from 21 February 2026) | https://wetten.overheid.nl/BWBR0011353/ | 2026-10-23 |
| Wet op de vennootschapsbelasting 1969, arts. 15e, 22, 23d | https://wetten.overheid.nl/BWBR0002672/ | 2026-10-23 |
| Algemene wet inzake rijksbelastingen, arts. 9, 19, 67a, 67d, 67e | https://wetten.overheid.nl/BWBR0002320/ | 2026-10-23 |
| Uitvoeringsregeling inkomstenbelasting 2001, art. 45 (term for a return filed without an invitation) | https://wetten.overheid.nl/BWBR0012031/ | 2026-10-23 |
| Wet bronbelasting 2021, art. 5.1 | https://wetten.overheid.nl/BWBR0042952/ | 2026-10-23 |
| Treaty Netherlands-Belgium 2001, art. 10 | https://wetten.overheid.nl/BWBV0001563/ | 2026-10-23 |
| Treaty Netherlands-Belgium 2023 (not in force) | https://wetten.overheid.nl/BWBV0006999/ | 2026-10-23 |
| Treaty Netherlands-Germany 2012, arts. 10, 22 | https://wetten.overheid.nl/BWBV0005862/ | 2026-10-23 |
| Treaty Netherlands-France 1973, art. 10 | https://wetten.overheid.nl/BWBV0004110/ | 2026-10-23 |
| Treaty Netherlands-United Kingdom 2008, art. 10 | https://wetten.overheid.nl/BWBV0003074/ | 2026-10-23 |
| Treaty Netherlands-United States 1992, arts. 10, 25 | https://wetten.overheid.nl/BWBV0001109/ | 2026-10-23 |
| Treaty Netherlands-Luxembourg 1968, art. 10 | https://wetten.overheid.nl/BWBV0004123/ | 2026-10-23 |
| Treaty Netherlands-Ireland 2019, art. 10 | https://wetten.overheid.nl/BWBV0006817/ | 2026-10-23 |
| Treaty Netherlands-Spain 1971, art. 10 | https://wetten.overheid.nl/BWBV0003462/ | 2026-10-23 |
| Treaty Netherlands-Italy 1990, art. 10 | https://wetten.overheid.nl/BWBV0002451/ | 2026-10-23 |
| Treaty Netherlands-Switzerland 2010, art. 10 | https://wetten.overheid.nl/BWBV0004082/ | 2026-10-23 |
| Treaty Netherlands-Japan 2010, art. 10 | https://wetten.overheid.nl/BWBV0004607/ | 2026-10-23 |
| Treaty Netherlands-China 2013, art. 10 | https://wetten.overheid.nl/BWBV0006192/ | 2026-10-23 |
| Belastingdienst, Verdragsstaten IB Ingezetenen (January 2026) | https://download.belastingdienst.nl/belastingdienst/docs/verdragsstaten_ib_ingezetenen_ib4001z61fd.pdf | 2026-10-23 |
| Belastingdienst, Wonen in Nederland: buitenlands inkomen | https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/wonen-in-nederland-buitenlands-inkomen | 2026-10-23 |
| Belastingdienst, Aangifte doen over het jaar van emigratie of immigratie | https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/deels-niet-in-nederland-wonen-m-aangifte-doen | 2026-10-23 |
| Belastingdienst, notice on the 2025 M return (from 1 May, until 1 July) | https://sorry.belastingdienst.nl/mbd/storing/nog-geen-aangifte-doen | 2026-10-23 |
| Belastingdienst, Aangifte inkomstenbelasting als buitenlands belastingplichtige | https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/buitenlands-belastingplichtig-hoe-doe-ik-aangifte-inkomstenbelasting | 2026-10-23 |
| Belastingdienst, Uitstel aanvragen belastingaangifte buitenland | https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/uitstel-aanvragen-belastingaangifte-buitenland-hoe-doe-ik-dat | 2026-10-23 |
| Belastingdienst, Toelichting aangifte C 2025 | https://odb.belastingdienst.nl/wp-content/uploads/2026/03/C-biljet-2025-Toelichting.pdf | 2026-10-23 |
| Belastingdienst, Aangifte M 2025 | https://odb.belastingdienst.nl/wp-content/uploads/2026/01/M-biljet-2025_90-versie.pdf | 2026-10-23 |
| Belastingdienst, Fiscale informatie 2026, U woont buiten Nederland | https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/u_woont_buiten_nederland | 2026-10-23 |
| Belastingdienst, dividendbelasting aangifte en betalen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/dividendbelasting/als_u_dividend_uitkeert/dividendbelasting-aangifte-betalen | 2026-10-23 |
| Belastingdienst, aangifte en betalen bronbelasting | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/bronbelasting-rente-en-royalty/aangifte-doen-en-betalen-+bronbelasting | 2026-10-23 |

Not yet confirmed: the invitation date usually printed on 2025 C letters (the notes link belastingrente to filing after 1 May 2026, but the deadline itself is in each letter); filing dates for 2026 returns; how Dutch national insurance contributions are relieved when a resident is insured in the Netherlands and also works abroad; the treaty rates for partners other than the 12 listed; and how the MLI changes each listed treaty beyond the principal purpose test (in particular whether a 365-day holding period applies to the reduced company rates).

> Contributed by Ryan Duguid.