Published: 29.05.2026
The Netherlands taxes residents on their worldwide income, while non-residents are generally taxed on specified Dutch-source income. Income is divided into separate categories, including employment and substantial-interest income.
Moving to the Netherlands can change the scope of taxation: once a person is treated as a tax resident, worldwide income is brought into the tax framework rather than only Dutch earnings. Non-residents generally face taxation on specified Dutch-source income, making residence status financially important. This is particularly relevant to workers with foreign income, entrepreneurs and people holding assets or receiving income outside the Netherlands. According to the source, the rule deserves attention before relocation and income planning because tax status affects the overall burden.