Statutory old-age pension benefits from the Netherlands
Are you, as a resident of Caribbean Netherlands, receiving Dutch statutory old-age benefits from the Netherlands? If this is the case, Caribbean Netherlands will levy taxes on your statutory old-age benefits based on the TSN.
The SVB in the Netherlands will not withhold Dutch payroll taxes on these benefits. The benefits must be reported in your income tax return as part of your global income.
If the SVB does not consider you a resident of Caribbean Netherlands, Dutch payroll taxes will be levied. If you believe this takes place in error, you must object to the withholding at the Tax and Customs Administration/Limburg Foreign Offices (for more information, visit www.belastingdienst.nl).
Please note!
The TSN and the BES Decree on the Prevention of Double Taxation do not contain rules on the levying of social security and employee insurances contributions. Other (international) schemes will apply in this respect. For more information, you can contact Belastingdienst Caribisch Nederland.
Income from the Netherlands
If you receive income from the Netherlands, double taxation may occur. This is prevented by the ‘Tax scheme for the Netherlands’ (TSN). This scheme arranges when taxes may be levied on income in Caribbean Netherlands and when this may take place in the Netherlands.
You should study this scheme to learn the exact consequences for your taxation in Caribbean Netherlands. The complete texts of the TSN and the Decree on the Prevention of Double Taxation can be downloaded from wetten.overheid.nl.
Please note: If we do not provide you with an income tax return, you must request one yourself.