13 July 2016

The Tax and Customs Administration responds to ITEM’s questions regarding the income statement

ITEM posed questions to the Tax and Customs Administration of the Netherlands in the spring of 2016, regarding the income statement of qualifying foreign taxpayers. Foreign taxpayers need this income statement to be classified as qualified foreign taxpayer.

In the attached documents you will find the answer of the Tax and Customs Administration of the Netherlands. In addition, parliamentary questions were posed about the income statement. For the answer on 14 June 2016, we refer you to the attached documents. Essentially, the answer states that all foreign tax authorities are well informed about the Dutch regulation.

Furthermore you will find a German letter from the Ministry of Finance from 22 January 2016. This letter could serve as a tool for foreign taxpayers living in Germany, to inform local tax authorities. In addition two German documents are attached regarding the German income statement. Furthermore it is clear that an income statement is necessary to be qualified as a foreign taxpayer.

For Further questions we refer you to the Tax and Customs Administration of the Netherlands (Belastingdienst).