Chapter 7
in forceTaxation of non-resident taxpayers
Section 7.1
Dutch income
With regard to the non-resident taxpayer, income tax shall be levied on the income derived by him in the calendar year consisting of:
Section 7.2
Taxable income from work and dwelling
The taxable income from work and dwelling in the Netherlands is the income from work and dwelling in the Netherlands reduced by the losses from work…
The operation of a Dutch enterprise does not include the transport by water or by air of persons and goods between places outside the Netherlands and…
Activities performed in the context of an enterprise during a continuous period of at least 30 days in, on, or above the North Sea extraction area…
Section 7.3
Taxable income from a substantial interest
The taxable income from a substantial interest in a company established in the Netherlands is the income from a substantial interest in a company…
If the taxpayer, as a result of an alienation as referred to in Article 7.5, seventh paragraph, no longer has a substantial interest, or has such an…
The acquisition price of shares and profit-sharing certificates belonging to a substantial interest shall be the fair market value at the time at…
Section 7.4
Taxable income from savings and investments
The taxable income from savings and investments in the Netherlands is the benefit that a taxpayer derives from savings and investments in the…
Section 7.5
Qualifying foreign taxpayers
For a qualifying non-resident taxpayer, the income from work and dwelling in the Netherlands is the aggregate amount of the income from work and…