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Make sure you have opted for partial non-domestic taxation

25 March 2016

If you have the 30% ruling: are you sure you have opted for partial non-domestic taxation?

If you are not sure of this, you may need to take action quickly as the consequences could be substantial. If you have not opted for partial non-domestic taxation you remain taxable for your worldwide wealth in box 3. This could easily happen by mistake if you are not experienced, as in most cases the Tax Authorities will have automatically stated your Dutch bank accounts in your tax return. If these is not corrected you will also need to add your foreign bank accounts and investments!  In this case you have in fact not opted for partial non-domestic taxation.

In case of doubt we are happy to investigate your situation and advise what action could be successful to correct this. We have extensive experience with filing tax returns in situations where the 30% ruling is applicable.