The A1 certificate
An A1 certificate names the country that covers your social security while you work abroad. You or your employer apply for it before you go.
Foreign income while you live in the Netherlands
Your salary, pension or rent comes from another country and you live here. We show you which country may tax it.
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)
- svb.nl (the Dutch social insurance bank)
Updated 6 October 2026
Foreign income
What foreign income means for your Dutch return
Living in the Netherlands? Then you declare your worldwide income on your Dutch tax return. That is the starting point, not the final answer. A tax treaty decides which of the two countries may actually tax each part. Arriving or leaving this year? Then only the period you lived here counts.
Two questions decide which country taxes your income. Where does the income come from? And which country does the treaty point to? The Netherlands has tax treaties with around 100 countries. Each one answers the second question a little differently.
Salary and pension from abroad count as income. Rent from a home abroad is not taxed as income here. What your foreign house or portfolio is worth counts as wealth in Box 3. Box 3 is the Dutch tax box for savings and investments.
Your income
Which foreign income do you have?
Pick the income that matches your situation. We take you straight to the page that covers it.
FOREIGN SALARY
Salary from a foreign employer
You work here for an employer abroad, or you commute across the border. The treaty decides which country taxes those working days.
Read about the 183-day ruleFOREIGN CLIENTSFreelance work for clients abroad
You invoice clients outside the Netherlands from your desk here. That income belongs in your Dutch return. We file it with you.
See tax return helpRENT FROM ABROADRent from a home abroad
You let out a property in your home country. That rent does not count as income in your Dutch return. The home counts as wealth in Box 3 instead. The Netherlands often gives relief on that to avoid double taxation. We check whether that relief fits your situation.
Read about double taxation reliefFOREIGN PENSIONA pension paid from abroad
Your pension or annuity comes from a fund outside the Netherlands. Which country taxes it depends on the treaty and the type of pension.
Read about foreign pensionsASSETS ABROADDividends and interest from abroad
Your foreign account or portfolio pays out dividends or interest. That sits with the assets behind it, in Box 3.
See assets abroadNone of these match your income? Book your free call
Across the border
Where you pay tax and where you are insured
Working across a border splits two questions that usually travel together. Income tax follows the tax treaty. Social security follows a separate European rule. That rule can point to a different country than the treaty does.
We look at both in one conversation. That way your salary and your social security contributions each land where they belong.
Working for a German employer
Germany often taxes the salary you earn there. The Netherlands has a compensation scheme that softens the difference. We check whether it applies to you.
Alongside your income
Foreign income rarely arrives alone
Most people in this situation have more than one thread running. A letter arrives about your worldwide income, or a portfolio abroad has quietly grown. Sometimes the whole situation just needs a fresh pair of eyes.
We pick these up in the same conversation. Nothing has to wait for next year.
The worldwide income form
The Belastingdienst (the Dutch tax authority) asks for your worldwide income when a benefit depends on it. We explain the form and file it with you.
Substantial assets
Your foreign income often comes with real wealth. We look at your Box 3 position and at what fits the years ahead.
Every situation we help with
You may be arriving, buying a home or building wealth. Start from where you are today and we take it from there.
Replies within one working day
“Two countries can both think they are first in line. My job is to read the treaty and tell you plainly which one is right.”
Menno van der Made
Tax advisor
EN · NLCross-border income
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Frequently asked
Questions about foreign income
The questions we hear most from people whose income crosses a border. Not the one you have? Ask your advisor
Do I have to declare foreign income in the Netherlands?
Yes. If you live here, your Dutch return covers income from every country. A treaty then decides which country may charge tax on each part. In your arrival or departure year it covers only the months you were a resident.
Will I pay tax twice on the same income?
Usually not. The Netherlands gives relief for income another country may tax. How that relief works depends on the income and on the treaty.
Which country taxes my salary if I work across the border?
The treaty decides. The days you work in each country often tip the balance. How that count works is set out on the 183-day rule page.
Does my social security move with my tax?
No. Social security follows its own European rule, not the tax treaty. One country covers you. An A1 certificate shows which one.
Can you help if my income comes from more than one country?
Yes, that is the situation we see most. We map every stream, then tell you which country each one belongs to.
Two countries
Two countries, one clear answer
Tell us which countries your income comes from. Then we agree your next step. You’re not committing to anything.
What's included
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Advice across tax, mortgage, insurance and pension
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