Who has to file a C-form?
You file a C-form if you lived abroad all year but still had Dutch income. It is the return that non-residents file for their Dutch income.¹ The Belastingdienst calls this an aangifteformulier C. You may know it as the C-biljet.
Dutch income means more than a Dutch salary. Rent from a property in the Netherlands counts. So does a second home here, a Dutch pension, an annuity (a lijfrente) or alimony. This applies even if you do not rent the home out. You had one of these and you lived outside the country all year. Now a Dutch tax letter has followed you abroad.
The C-form is not for every situation. Did you move to or from the Netherlands during the year? That year is an M-form year. Did you live here the full year? Then you file a P-form. Are you filing for someone who died? Then an F-form applies. The C-form is only for the year you lived abroad from beginning to end. Read our M-form and P-form pages if that is your year.
Take Sofia. She moved from Amsterdam back to Lisbon in 2024, so that was her M-form year. She spent all of 2025 in Portugal, but she still receives a Dutch pension and rents out her old Amsterdam flat. For 2025 she files a C-form. We follow her through the rules below.
In short
Non-resident, Dutch income. File a C-form when you lived abroad all year but still earned in the Netherlands. Owning a Dutch home counts as income too, even with no rental income.
Meet two conditions and you keep your deductions. Pay Dutch tax on at least 90% of your income. Also live in the EU or EEA, Switzerland or the Caribbean Netherlands. If the Belastingdienst asks for it, you also send an income statement from your country.
File even without a letter. No tax letter? You must still file if you owe more than the payment threshold, the aanslaggrens. You should file if you get back more than the refund threshold, the teruggaafgrens.
No DigiD, no problem. You can file with a European login from your country. Or apply for a DigiD from abroad.
No download. The paper C-form is not published as a file. It reaches you by post, or you request it by phone.
Five years back. Without a filing letter you can still file up to five years back. That matters when you have a refund to claim.
Are you a qualifying non-resident taxpayer?
You qualify if you meet two conditions. The first is paying Dutch tax on at least 90% of your worldwide income.² Worldwide income means all your income, everywhere, for that year. The second is where you live: the EU, Iceland, Liechtenstein, Norway or Switzerland. Bonaire, St Eustatius and Saba count too. The Belastingdienst can also ask for an income statement, the inkomensverklaring, stamped by the tax authority where you live.² Its 2026 guidance is not consistent on whether that statement is still required. We check the rule for your year before you file.
Meet both and you become a kwalificerend buitenlands belastingplichtige, a qualifying non-resident taxpayer. That status matters. It means you keep the same deductions and tax credits as someone who lives in the Netherlands.² Without it, you can claim far less.
The income statement is a yearly document, but not always a yearly task. Did you send one last year and does your situation still qualify? Then you do not need a new one, unless the Belastingdienst asks for it.² The table below sets the conditions and the statement side by side.
| Condition | What it means |
|---|---|
| Where you live | An EU or EEA country, Switzerland or the Caribbean Netherlands |
| Your income | You pay Dutch tax on at least 90% of it |
| Your proof | An income statement from your country's tax authority, if the Belastingdienst asks for it |
| What you get | The same deductions and tax credits as a Dutch resident |
How do you file a C-form from abroad?
You file online, on paper or through a tax advisor.¹ Online is the usual route. You log in to Mijn Belastingdienst with your DigiD, so much of your data is already there.
No DigiD? You can log in with a European recognised login, an erkend inlogmiddel from your country.¹ Prefer paper? The paper aangifteformulier C reaches you by post. It arrives on its own if you filed with the paper C-form last year. Otherwise you request it from the BelastingTelefoon Buitenland on +31 555 385 385, with your BSN ready.¹ BSN stands for the Dutch citizen service number.
You cannot download the paper form anywhere.¹ Only the guidance reaches you as a file: the Toelichting aangifte C and the shorter Verkorte toelichting aangifte C, one set for each tax year. The three routes sit together in the table below. The date on your filing letter decides your deadline. It is usually 1 May.¹
| Route | How it works | What you need |
|---|---|---|
| Online | In Mijn Belastingdienst, with your data pre-filled | A DigiD or a European recognised login from your country |
| On paper | Posted to you, then returned by post | A request to the BelastingTelefoon Buitenland, unless you filed with the paper C-form last year |
| Through an advisor | We file it for you online and review what you can claim | Your figures and, if asked, your income statement |
What does filing a C-form look like in practice?
You collect your Dutch income, confirm you qualify and file from abroad. Back to Sofia. Almost all of her income is Dutch: her company pension and the rent from her Amsterdam flat. The 90% test looks at your worldwide income. Her pension is €38,000 a year and her flat adds €9,000. Her only other income is €2,000 in Portuguese bank interest. The Netherlands taxes the pension and the flat. That is €47,000 of her €49,000, about 96%, so she passes the test.
She lives in Portugal, an EU country, so she can qualify. The Belastingdienst asks her for an income statement, so she gets one from the Portuguese tax authority and sends it in.² That keeps her Dutch tax credits in place. She never set up a DigiD, so she logs in with a European login instead and files before 1 May.¹
Sofia never touched a paper form. After a return, the Belastingdienst aims to reply within three months.¹ As a qualifying non-resident, Sofia can wait longer than that. The Belastingdienst first processes her income statement. A provisional assessment (voorlopige aanslag) is then not possible.¹
“People assume that moving away ends their tie to the Dutch tax office. Then a letter arrives about a pension or a rented-out flat. The real question is rarely the form. It is whether you still qualify to keep your deductions. And how you prove that from another country.”
What does this mean for your tax return?
Settle three things before you file: your form, your status and your login. The form follows the year, so a full year abroad with Dutch income means a C-form. Your status follows the 90% test and your residence country, plus an income statement if the Belastingdienst asks for one. And your login follows what you have, because a European recognised login replaces a missing DigiD. Sofia settled all three before 1 May, and she kept every Dutch deduction. A tax treaty can decide which country taxes your Dutch pension. Our guide to double taxation explains how that works.
Wondering how your worldwide income fits in? The worldwide income return is a separate form from your C-form. Our guide explains when you need it.
Never filed for an earlier year abroad? You can still file up to five years back, so a 2025 return runs until 31 December 2030.¹ Did you get a filing letter? Then the date on that letter applies. That window is worth using when a refund is waiting. We review those years alongside your current one.
You can see how we handle a full return on our page about help with your tax return.
¹ belastingdienst.nl, Buitenlands belastingplichtig: hoe doe ik aangifte inkomstenbelasting? · Accessed
³ belastingdienst.nl, Aanslaggrens en teruggaafgrens inkomstenbelasting · Accessed
Common questions about the C-form
What is a C-form?
The C-form is the Dutch income tax return for a non-resident taxpayer. You file it when you lived outside the Netherlands the whole year but still had Dutch income. Think of rent, a Dutch pension or an annuity. The Belastingdienst calls it the aangifteformulier C.
What is the difference between the C-form and the M-form?
The C-form covers a full year abroad, the M-form covers the year you moved. You file an M-form once, for the year you left or arrived. Every full year abroad after that is a C-form year. Read more on our M-form page.
Can I keep my Dutch deductions if I live abroad?
Yes, if you are a qualifying non-resident taxpayer. Two things must be true. You live in the EU or EEA. Switzerland and the Caribbean Netherlands count too. You pay Dutch tax on at least 90% of your worldwide income. The Belastingdienst may also ask for an income statement from your country. Then you keep the same deductions and credits as a resident.
How do I file a C-form without a DigiD?
You log in with a European recognised login from your country of residence. You can also apply for a DigiD from abroad through Nederland Wereldwijd. Either way you file online in Mijn Belastingdienst, so a missing DigiD is not a blocker.
Can I download the paper C-form?
No. The Belastingdienst does not publish the paper C-form as a file. If you filed with the paper C-form last year, it arrives by post. If not, call the BelastingTelefoon Buitenland to send one, on +31 555 385 385.
How far back can I still file a C-form?
Up to five years back when you had no filing letter. A 2025 return runs until 31 December 2030. With a filing letter the date on that letter applies. That matters when an earlier year abroad would have given you a refund you never claimed.
Will my country of residence also tax this income?
That depends on the tax treaty between the Netherlands and your country. Our guide to double taxation explains how relief works.