{"id":43231,"date":"2014-11-06T13:41:05","date_gmt":"2014-11-06T12:41:05","guid":{"rendered":"https:\/\/limes-int.com\/limitation-tax-benefits-for-non-resident-taxpayers\/"},"modified":"2014-11-06T13:41:05","modified_gmt":"2014-11-06T12:41:05","slug":"limitation-tax-benefits-for-non-resident-taxpayers","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/limitation-tax-benefits-for-non-resident-taxpayers\/","title":{"rendered":"Limitation tax benefits for non-resident taxpayers"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">As per 1 January 2015 only a so-called &#8220;qualifying non-resident taxpayer&#8221; 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.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Further, the partner of a non-resident taxpayer can only be considered as \u201cfiscal partner\u201d for Dutch tax purposes if he\/she is also a \u201cqualifying non-resident taxpayer\u201d or if the joint total income of both partners is subject to Dutch wage or income tax for at least 90%.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per 1 January 2015 only a so-called &#8220;qualifying non-resident taxpayer&#8221; 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  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43231","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43231"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43231\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43231"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}