Tax on AOW Abroad for Residents of Rijswijk

For residents of Rijswijk, specific points of attention apply to the tax on AOW benefits abroad. AOW is taxable worldwide in the Netherlands, unless your new country of residence has a tax treaty with the Netherlands. As a Rijswijk resident who emigrates, for example to an EU country, a withholding tax of 25% often applies, which is creditable locally. For non-EU countries, you declare the AOW as foreign income with the Tax Authorities. The Netherlands levies 2% pension tax via the SVB, plus the box 1 levy on your income. For voluntary AOW insurance, you can deduct premiums in your tax return. Prevent double taxation thanks to treaties based on the OECD model. Always keep your SVB annual statement for the tax return. Rijswijk residents with a low AOW are entitled to tax-free holiday allowance and individual supplement. Partners can file a joint tax return. Upon emigration from Rijswijk: the AOW tax stops after deregistration from the BRP at the municipality of Rijswijk, but check the rules of your new country of residence. Local tip for Rijswijk: visit Rijswijk city hall for BRP extracts or advice on emigration. Contact the Tax Authorities Abroad at +31 55 538 53 85 for personal guidance. Correct filing from Rijswijk prevents additional assessments and fines up to 300%. Keep track of changes in your situation for a smooth tax settlement.