I Am Expat webinar of February 2023.

1. FILING AMERICAN
TAXES IN THE
NETHERLANDS

2. Christie DuChateau
BNC Tax & Accounting BV
Arnold Waal
Tax is Exciting BV

3. Who has to file?
• US citizens and green card
holders
• Non-US persons with US income
• Income over $13,850
• Self-employment income over
$400
• Compliance reporting (BV, VOF,
Trusts, Foreign Gifts)

4. Sequence of events
U.S. Tax Return
By June 15th without extension By October 15th with extension
Dutch tax return
By May 1 By July 1 (M Form)
Determine which returns you will file
Dutch? U.S.?

5. Double
taxation?
• Jurisdiction and timing
• Exclusions and credits
• Tax planning
• Treaty

6. Compliance
reporting
• Missing forms can mean big
penalties
• BV & VOF reporting
• Foreign bank accounts and
assets
• Brokerage accounts abroad
• Pensions and trusts
• Gifts from non-US Citizens

7. Life changes
• Getting married
• Buying a house
• Having children
• Starting a business
• Retirement planning

8. Plan
ahead
• 30% ruling ending
• Long-term financial
strategy
• Tax optimization

9. FREQUENTLY
ASKED
QUESTIONS

10. BNC Tax & Accounting
BV
https://www.bnctax.com
info@bnctax.com
+31 20 520 6815
https://www.orangetax.com
info@orangetax.nl
+31 20 520 7991
Tax is Exciting BV