Partial tax obligation

An international staff member temporarily resident in the Netherlands and subject to the 30% rule can opt for a 'partial tax obligation' in the Netherlands, whereby he/she will be regarded as a non-resident taxpayer for part of their income tax liability.

"Taxable income from a substantial interest in the Netherlands" (Box 2) and "Taxable Income from Savings and Investments" (Box 3) will then be calculated according to the rules which apply to non-residents, whereby a lower rate of tax is levied.

Further information can be found here.