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Living abroad
If you live in the Netherlands, you are a resident taxpayer.
You live in another country and you have income from the Netherlands
If you live in the Netherlands, you are a resident taxpayer (only available in Dutch). Do you live abroad and do you have income in or from the Netherlands on which the Netherlands may levy taxes? In that case, you have non-resident taxpayer status.
Opting for resident taxpayer status
Do you live outside of the Netherlands and have income in or from the Netherlands on which the Netherlands may levy taxes? If so, you have non-resident taxpayer status.
Non-resident taxpayer status
If you have non-resident taxpayer status, only the income on which the Netherlands may levy tax is included in the taxation. You may not have a tax partner.
Tax credits
A tax credit is a reduction in the tax and national insurance contributions that you owe.
Further information
Do you have questions about the rights of option and taxation with non-resident taxpayer status?