As per 1 January 2015 only a so-called “qualifying non-resident taxpayer” can enjoy tax benefits such as mortgage interest deduction and personal allowances. Basically a non-resident taxpayer is considered as a qualifying non-resident taxpayer if he/she is a resident of an EU or EER country, Switzerland or BES islands and 90% of the income is subject to Dutch wage or income tax, documented by an income statement from the Tax Authorities of the country of residence.
Further, the partner of a non-resident taxpayer can only be considered as “fiscal partner” for Dutch tax purposes if he/she is also a “qualifying non-resident taxpayer” or if the joint total income of both partners is subject to Dutch wage or income tax for at least 90%.
