Foreign Earned Income Exclusion

You may qualify for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction if you meet one of the following criteria:

  • as a U.S. citizen, you are a bona fide resident of the Netherlands for an uninterrupted period that includes an entire tax year.
  • as a U.S. resident foreigner who is a citizen or national of a non-U.S. country that has set up a tax treaty with the United States and who is a bona fide resident of the Netherlands for an uninterrupted period that includes an entire tax year.
  • as a U.S. citizen or resident alien who is physically present in the Netherlands for at least 330 full days during any period of 12 consecutive months. 

You may also, be entitled to exclude from income the value of meals and lodging provided to you by your employer on their premises and for their convenience.