Relief when two countries tax you
Two countries can both have a claim on the same asset. The treaty between them decides which one gives way.
Your foreign assets and Dutch tax
Live in the Netherlands and your worldwide assets belong in your Dutch return. Moved here or leaving soon? That changes which year counts. Pick the part of your situation below and we show you where it belongs.
Written by
Menno van der MadeHead of Tax - Tax Consultant
Reviewed by
Jessy te PaskeHead of Client Success
Updated 6 October 2026
How is this page fact-checked?
We check every page for accuracy, timeliness and relevance. Each one is written and reviewed by our qualified advisors, so the information stays clear, complete and correct.
Fact-checked against
Read our editorial standards- belastingdienst.nl (the Dutch Tax Administration)
- rijksoverheid.nl (the Dutch government)
Updated 6 October 2026
Worldwide assets
What does the Netherlands tax when you live here?
If you live in the Netherlands, your assets count wherever they sit. Savings, a flat abroad, investments and crypto held outside the Netherlands all belong in Box 3.
You declare property abroad here, with relief for the country that may also tax it. The treaty with that country decides who may tax what. We make sure your return includes the relief.
The Belastingdienst already receives data on foreign accounts. Banks and brokers abroad pass account details on under international exchange agreements. Leaving something out is a risk, not a saving.
Arriving or leaving during the year changes what counts. Your arrival or departure date affects your return for that year. Tell us your dates and we work it out with you. The 30% ruling no longer keeps foreign Box 3 assets out of your Dutch return.
We cover the rates and thresholds on our Box 3 wealth tax page. Every other situation has its own page on the My situation hub.
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What you own
Start with the thing you actually own
Pick the asset that brought you here. A home you kept, an account you never closed, a portfolio abroad: each lands somewhere different.
We route you to the page that answers it. Having several is normal and one conversation covers them together.
Your assets
Which of these do you own abroad?
Six situations we see most. Yours not among them? Book your free call and we work out where it belongs.
Property abroad
A home or holiday place abroad
You declare the value here. Relief then applies for the other country's share.
Read about a second homeSavings abroadBank and savings accounts abroad
Balances outside the Netherlands count in the same Box 3 sum as your Dutch savings. One you stopped using years ago counts too.
Box 3 wealth taxInvestments abroadInvestments and crypto held abroad
A foreign broker or a wallet outside the Netherlands does not change where you declare it.
Read about which assets fall in Box 3Pension abroadA pension pot you left behind
Whether it counts as an asset or as income depends on the scheme and the treaty.
Read about a foreign pensionGifts and legaciesA gift or inheritance from abroad
Money from family in another country can still trigger a Dutch gift tax return. An inheritance runs through inheritance tax instead.
Read about gifts from abroadPartner abroadDutch benefits with a partner abroad
Does your benefit partner live outside the Netherlands? The Belastingdienst then asks your partner for a worldwide income return. This applies to benefits and to the healthcare contribution collected by the CAK. Your benefit partner is the partner the Belastingdienst counts for your benefits.
Read about the worldwide income returnNot sure if something is wealth or income? Read about foreign income Arrived or left this year? Ask us which year your assets count in.
In your return
Where do your foreign assets land?
Almost everything you own abroad meets your Dutch return in Box 3. Three questions decide what happens after that.
Pick the route that fits your situation.
Money your foreign assets earn
Rent or a pension payment from abroad is income, not wealth. That question has its own route.
When the total gets large
At a certain point the question shifts from declaring to planning. We look at your full situation with you.
“Most people worry they should have said something years ago. Tell me what you own. We work out together what needs attention first.”
Menno van der Made
Tax advisor
Cross-border assetsEN, NLTreaties and Box 3
Your advisor
One advisor for everything you hold abroad.
You hold something across a border and want to know where it belongs. One advisor goes through it with you, step by step. You're not committing to anything.
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Frequently asked
Foreign assets and Dutch tax, answered
Five questions we hear most about assets held outside the Netherlands. Yours not here? Ask Menno
Do I have to declare assets I hold abroad?
Yes, if the Netherlands is where you live. Residence decides it, not your nationality or where the money sits. What you pay depends on the total and on any relief that applies.
Will I pay tax twice on a flat abroad?
Usually not. The country where the property is located may tax it. The Netherlands then gives relief. We work out which one applies to you.
What if I never declared a foreign account?
Start now and go through it with an advisor. We check whether earlier years still add up and what a correction would involve. We promise you the check, not the outcome.
Did the 30% ruling change what I must declare?
Yes, for many people it did. Partial non-resident status ended. Partial non-resident status let 30% ruling holders skip most Box 3 assets abroad. Foreign Box 3 assets that used to stay outside your Dutch return now belong in it. Ask your advisor which year applies to you.
Is a pension pot abroad an asset or income?
That depends on your scheme. The pension rules and the tax treaty decide which country may tax the pot. Paying out usually makes it income, but that is not fixed. We work it out before you draw anything.
Assets abroad
Your assets abroad, in order
Book a free call and tell us what you own outside the Netherlands. We map it against your Dutch return and show you what matters, in English or Dutch.
What's included
A dedicated advisor
Advice across tax, wealth and pension
Help in English or Dutch