If you have lived outside the Netherlands the whole year but you did receive a Dutch income, the C-form is relevant to you. For example capital income, annuity, pension, or maintenance. You also have to file this when you have a second house in the Netherlands.
Am I a qualifying non-resident taxpayer?
Do you live in an EU-country, Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius, or Saba, and do you pay at least 90% of your income tax in the Netherlands? Then you are a qualifying non-resident taxpayer. This means that you are entitled to the same deductions and tax credit as a Dutch resident. But be aware: the Belastingdienst needs an income statement. Get this done as soon as possible after filing your tax return. Read here how to get the income statement.
How do you file the C-form?
Filling in the C-form can be done in different ways:
Offline. To do this, you have to request the form via the Foreign Tax Phone: +31 555 385 385.
In more complex situations, it is possible to make use of a tax adviser to be sure that you file a correct tax return.
You filed the C-form. What’s next?
The Belastingdienst aims to send you a message within 3 months after you have filed a tax return. But be aware: if you are a qualifying non-resident taxpayer, they may not always be able to respond within this period. The reason for this is that the income statement has yet to be processed. It is therefore not possible to receive a provisional assessment.
We are happy to help you!
Do you have any questions about the C-form or about another fiscal issue? Or do you want our help with filling in the C-form? The TaxSavers is happy to help you. Fill in our contact form or give us a call on +31 (0)20 – 2170120.