I receive a pension from the Netherlands. How does this affect my tax return?
If you live outside the Netherlands and receive a pension from the Netherlands, you will have to pay income tax on it. In which country you have to pay the tax depends on your situation.
I live in Belgium, France, Germany, Poland or Spain
If you receive a pension from the Netherlands, in most cases your pension will be taxed in Belgium.
If you built up a pension in the Netherlands and then transferred it to an insurer in Belgium, it still qualifies as a pension from the Netherlands.
Exception(s)
If you receive more than €25,000 a year in pension, annuity and social insurance payments from the Netherlands (information in Dutch), in most cases your pension will be taxed in the Netherlands.
If you worked for the Dutch government, you will normally pay tax in the Netherlands on the pension you built up during that time. If you are a Belgian national and live in Belgium, however, you will pay tax in Belgium on your Dutch government pension.
More information?
If you want more information about which country taxes your pension, contact the Tax Administration via the Non-residents TaxLine.
If you receive a pension from the Netherlands, in most cases your pension will be taxed in France.
If you built up a pension in the Netherlands and then transferred it to an insurer in France, it still qualifies as a pension from the Netherlands.
Exception(s)
If you worked for the Dutch government, the pension you built up in the Netherlands as a public sector employee will be taxed in the Netherlands.
More information?
If you want more information about which country taxes your pension, contact the Tax Administration via the Non-residents TaxLine.
If you receive a pension from the Netherlands, in most cases your pension will be taxed in Germany.
Exception(s)
- You receive more than €15,000 a year in pension, annuity and social insurance payments from the Netherlands (information in Dutch)
- You surrender a pension or annuity and receive a lump-sum payment (information in Dutch)
If you worked for the Dutch government, you will normally pay tax in the Netherlands on the pension you built up during that time. If you are a German national and live in Germany, however, you will pay tax in Germany on your Dutch government pension.
More information?
If you want more information about which country taxes your pension, contact the Tax Administration via the Non-residents TaxLine.
If you receive a pension from the Netherlands, in most cases your pension will be taxed in Poland.
Exception(s)
If you receive more than €20,000 a year in pension, annuity and social insurance payments from the Netherlands, in most cases your pension will be taxed in the Netherlands.
If you worked for the Dutch government, you will normally pay tax in the Netherlands on the pension you built up during that time. If you are a Polish national and live in Poland, however, you will pay tax in Poland on your Dutch government pension.
More information?
If you want more information about which country taxes your pension, contact the Tax Administration via the Non-residents TaxLine.
If you receive a pension from the Netherlands, in most cases your pension will be taxed in Spain.
If you built up a pension in the Netherlands and then transferred it to an insurer in Spain, it still qualifies as a pension from the Netherlands.
Exception(s)
If you worked for the Dutch government, the pension you built up in the Netherlands will be taxed in the Netherlands.
More information?
If you want more information about which country taxes your pension, contact the Tax Administration via the Non-residents TaxLine.
I live in another country
If you do not live in Belgium, France, Germany, Poland or Spain and want more information about which country taxes your pension, contact the Tax Administration on the Non-residents TaxLine.
Exemption from salaries tax and national insurance contributions
If you pay tax on your pension in your country of residence as well as the Netherlands, and if there is a tax treaty with your country of residence stating that you only need to pay income tax in your country of residence, you can be exempted from paying income tax in the Netherlands. You can apply for this exemption by filling in the Tax Administration application form for exemption from wage tax/national insurance contributions deducted at source.
Using Dutch tax benefits
If you receive a pension from the Netherlands and do not pay income tax in your country of residence, find out whether you can claim Dutch tax benefits.
Contact
If you have any questions, please do not hesitate to contact us.