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?
New tax treaty between Ireland and the Netherlands per 1 January 2021: a change in the taxation in pensions!
Do you live in the Netherlands and do you receive a pension from Ireland? Or do you live in Ireland and do you receive a pension from the Netherlands? Please note: the tax treaty between the Netherlands and Ireland has been substantially amended on this point. What are the consequences for the tax levy on your pension, annuity and social security payments?
Amendment to the Swiss-Netherlands tax treaty: as of 1 January 2021, the allocation of taxation on pensions changed!
On 12 June 2019, an amendment protocol to the tax treaty between the Netherlands and Switzerland was signed in The Hague. With this amendment protocol, the tax treaty has also been aligned with the anti-abuse agreements made under the BEPS (Base Erosion and Profit Shifting) project. The BEPS project is an OECD project, which contains a number of action points to combat tax avoidance through base erosion and profit shifting.
