Payroll tax

Checked on 27 December 2022

Taxes: payroll tax or not

How is this arranged if you live abroad?

It is possible that payroll tax and social insurance contributions are due in the Netherlands on your pension. If you are no longer working in the Netherlands and you move abroad, you no longer have to pay social insurance contributions.

Depending on the country where you live, you may have to pay payroll tax. The Netherlands has concluded agreements with various so-called ‘Treaty countries’, clarifying which country can levy taxes.


Tip! If you would like to check if you are living in one of the Treaty countries, visit the Belastingdienst website and look up ‘overzicht verdragslanden’.


Requesting exemption from payroll tax

Are you living in one of the Treaty countries? Then you may not have to pay payroll tax in the Netherlands. This is subject to you submitting an application to the Dutch tax authorities (Belastingdienst) on a form called ‘Verzoek Vrijstelling inhouding loonbelasting/premie volksverzekeringen’ (Application for Exemption from the withholding of payroll tax/social insurance contributions). This prevents you from having to pay tax in two countries: both in the Netherlands and in your country of residence.

You can download the form from the Belastingdienst website. Complete, sign and return the form to the Belastingdienst. If you are entitled to exemption, the Belastingdienst will send the original confirmation of exemption to you and a copy to Philips Pensioenfonds. We will then stop withholding payroll tax from your pension. If you relocate to another country outside the Netherlands you should complete, sign and return a new request to the Belastingdienst.

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