|
Taxes: Income tax. The general rule is that residents of Holland are taxable for their worldwide income. Non-residents, however, are generally taxable only on specific sources of Dutch income, e.g. Dutch employment income and income from Dutch real estate.An important criterion for the resident/non-resident distinction is the location of your "center of vital interest". Under certain circumstances an expatriate may qualify for the so-called "30% facility". |
Contents | Reviews | Authors | Orders | Home
Copyright © Gelderman 2002, All rights reserved