Demystifying Dutch Pension Taxation for Swiss Residents: A Complete Guide
Are you a Swiss resident receiving Dutch pension payments? Since 2021, you are subject to a change in the tax treaty between the Netherlands and Switzerland. Due to the modified treaty, pensions are (partially) taxed in the country from which they originate (the source state; in your case, the Netherlands).
The amended tax treaty between Switzerland and The Netherlands: the Dutch personal income tax return for Swiss residents
As of 1 January 2021, the provisions of the amended tax treaty between Switzerland and the Netherlands came into effect. One of the changes is the allocation of the taxation of pensions: as of 2021 pension payments are taxable in the country from which they originate. What are the implications for Swiss residents receiving a Dutch pension? Will they have to file annual Dutch personal income tax returns?
