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Centrale handhavingsdienst Illegalen Ministerie van Justitie en Veiligheid
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What is the WBU (Law on tax liability for non-residents)? When does the policy apply to me?

Deported residents are obligated to pay taxes for their entire lives after leaving the Netherlands. The policy differs for individuals who financed their own deportation. The policy applies to all deported residents.

Multiple Taxes, No Social Benefits

Taxes for deported residents are lower than for residents of the Netherlands. Income and wealth are taxed through a progressive tax system. You are not entitled to social benefits.

Income Tax

Foreign income from work and housing of expatriate residents is taxed according to different tax brackets. These are determined by the Tax Authority.

Tax Rates for Residents who left the country with state-supported financing

Tax Rates for Residents who left the country without state-supported financing

Wealth Tax

Foreign income from savings and investments is also taxed according to different tax brackets. These are determined by the Tax Authority.

Tax Rates for Residents who left the country with state-supported financing

Tax Rates for Residents who left the country without state-supported financing

Filing Taxes

As a deported illegal, you are obligated to file taxes with the tax authority, just as you would if you were a resident of the Netherlands. Because you are part of the BLOOP, the tax authority applies a different tax rate than if you were a resident. This happens automatically, without your intervention.

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