To avoid a situation in which you have to pay tax in several countries, you are entitled to an income tax relief in the Netherlands, the so-called double tax relief. We calculate the double tax relief per box based on the tax that you have to pay for each box. The double tax relief cannot exceed the amount of tax you owe in the box concerned. This means that any taxable income in the other boxes is not taken into account when calculating the relief in 1 box. However, your income from abroad must have a positive balance.
In the various boxes, we take the negative foreign income or positive foreign income components into account for which no relief was granted in the past, when calculating this relief. This is called the roll-over scheme.
Methods to calculate the relief
The way we calculate the double tax relief depends on the type of income and the country in which you received this income. We have 2 methods: The exemption method and the setoff method. In addition, the calculation of the relief differs for you if you have resident taxpayer status or if you have non-resident taxpayer status.
The double tax relief does not apply to the levy of national insurance contributions. Other rules apply here.
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