DUTCH NON-RESIDENT TAX RETURN: THE C-FORM
If you do not live in the Netherlands, you are a non-resident. As a non-resident, you may be subject to Dutch income taxation on income from Dutch sources. For example, if you own real estate in the Netherlands, you may be required to file a Dutch non-resident tax return. In addition to Dutch income taxation, you may be liable for Dutch real estate property tax. If, as a non-resident, you own real estate in the Netherlands, whether you receive rental income from your Dutch real estate or not, you generally are required to file a C-Form with the Dutch tax authorities (“Belastingdient”).
Dual-Status Tax Return
If you are a resident of the Netherlands for a part of the year, you generally are subject to Dutch income taxation on income from all sources received while you are a resident of the Netherlands. For the part of the year you are not a resident of the Netherlands, only income from Dutch sources is subject to Dutch income taxation. Instead of a non-resident tax return (C-Form), you would be required to file a dual-status tax return (M-Form).
When and Where to File
If you are required to file a C-Form, you may receive a letter from the Dutch tax authorities (“Belastingdienst”). The letter will include a filing due date, which generally is July 1. If you are required to file a C-Form, but have not received a letter from the Belastingdienst, you can request a copy of the form on the website of the Belastingdienst. Unless filed through professional tax software, the Belastingdienst only accepts paper-filed C-Forms.
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