Under the 30% ruling, you can apply for ‘partial non-residency status’. This will result in, even though you are residing in the Netherlands, you will be considered to be a non-resident taxpayer for Box 2 and Box 3. Although for Box 1 income, you will still be regarded as a resident taxpayer. Read an explanation of the Dutch income tax system.
As a partial non-resident, you will not pay income tax on assets in Box 2 and 3 (except for real estate located in the Netherlands and substantial shareholding in a Dutch resident BV) and you are entitled to the partnership ruling in Box 1.
Partial non-resident
Updated on September 26, 2022