Tax registration of non-resident taxpayers in the Netherlands

If a non-resident taxpayer earns Dutch taxable income, this individual has - in the majority of the cases - the legal obligation to register for Dutch tax purposes.

A resident taxpayer normally has a registered address in the Netherlands and as such registers with City Hall in the municipality where the registered address is situated. The taxpayer can then at the same time apply for a Citizenship Service Number (in Dutch: 'Burger Service Nummer' or 'BSN').

Generally, a non-resident taxpayer does not have a registered address in the Netherlands and will not register a residence in the Netherlands. If a non-resident taxpayer does not live in the Netherlands or only works or studies in the Netherlands for a period of less than 4 months, a registration as non-resident (RNI or registration non-resident) will provide the non-resident taxpayer with a BSN number.

When the Dutch liability of a non-resident taxpayer ends (for instance because the taxpayer does no longer earn taxable income from Dutch source), the taxpayer has the obligation to notify the Dutch tax office. The taxpayer will then receive a special tax return form (the so-called M-Form) for the year of emigration.