Individuals who have a place of work, family, or other ties to the Netherlands may be considered to have moved there and to be tax residents based on a discretionary assessment.

Tax residents are taxed on their worldwide income in the Netherlands, while non-resident taxpayers are taxed only on income sourced in the Netherlands.

The Netherlands has a progressive tax system, with rates ranging from 35,82 to 49,5%.

The Netherlands grants tax credit for taxes paid in tax treaty countries, and in some cases also for certain developing countries.

The Netherlands does not levy wealth tax.

The tax year in the Netherlands corresponds with the calendar year.

The individual tax return in the Netherlands must be filed by 1 May of the year following the tax year, although an extension may be granted.

The name of the tax authority in the Netherlands is Belastingdienst (Tax Revenue).

The Netherlands has tax treaties with approximately 100 countries, including Norway.

The Netherlands has property tax at municipal level, with rates varying from municipality to municipality.