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In which situation can I apply for a provisional assessment?
There are various situations in which you can apply for a provisional assessment:
- You live in a country which has no tax treaty with the Netherlands or you live in Switzerland
- You live in Belgium and you do not opt for resident taxpayer status
- You live in Germany, you do not opt for resident taxpayer status and you comply with the conditions for the 90% facility
- You live in Surinam or on Aruba, Saint Martin or Curaçao and you do not opt for resident taxpayer status
- You live in a country which has a tax treaty with the Netherlands (not Switzerland) and you do not opt for resident taxpayer status
- You live in a country which has a tax treaty with the Netherlands (not Switzerland) and you opt for resident taxpayer status
- You have a compulsory insurance in the Netherlands for the national insurance schemes (AOW, Anw and AWBZ)