World Income Declaration

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What is it?

The World Income Declaration covers all income earned outside the Netherlands: foreign salary, rental income from overseas property, dividends from foreign companies, pensions from other countries.

Who needs it?

Dutch tax residents who have income or assets outside the country. The Netherlands taxes the worldwide income of its residents, but double taxation treaties (belastingverdragen) apply to prevent paying tax twice.

Why is it important?

Incorrect reporting of worldwide income can lead to penalties or double taxation. Proper application of tax treaties allows you to avoid double payment and claim credit for taxes paid abroad (voorkoming dubbele belasting).

What's included?

Analysis of income sources in all countries, identification of applicable tax treaties, calculation of foreign tax credits, and preparation and filing of the declaration.