A Dutch resident who is non-resident in India for tax pays Indian tax only on income arising in India, such as rent, NRO interest and capital gains on Indian property or shares. Tax is often deducted at source at higher non-resident rates. Under India's tax treaty with the Netherlands, a Dutch tax residence certificate and Form 10F can reduce Indian rates, and Indian tax paid can usually be relieved against Dutch tax. A return is filed in India where required.
- Document route
- Notaris or municipal legalisation, then apostille from the rechtbank
- Time difference
- India is 3.5 hours (summer) to 4.5 hours (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from the Netherlands: how it works
We first confirm residence status under Indian law for the relevant year. The Income-tax Act 2025, in force from 1 April 2026, keeps the familiar day-count tests: a stay of 182 days in India makes you resident, and a lower threshold applies if your Indian income exceeds ₹15 lakh. People who moved to the Netherlands partway through a year often fall into resident status for that first year, and the treaty tie-breaker rules then decide where they are resident for treaty purposes. We review your Indian income, the tax deducted at source and your Annual Information Statement, and identify refunds or gaps.
We then prepare and file the Indian return, claiming treaty rates where available and reporting capital gains on property sales with the correct cost and indexation rules for the period of acquisition. For repatriation, we coordinate Form 15CA and the chartered accountant's Form 15CB. Because the Netherlands taxes residents on worldwide assets through its own system, Indian property and balances also appear in the Dutch return, so we provide figures your Dutch adviser can use and avoid inconsistencies between the two filings.
What clients in the Netherlands should know
- NRE account interest is generally exempt in India for non-residents, but it is not automatically exempt in the Netherlands; ask your Dutch adviser how it is reported there.
- When you sell Indian property as a non-resident, the buyer deducts tax on the whole sale price unless you obtain a lower deduction certificate from the Indian tax department in advance.
- Keep your Indian bank accounts re-designated as NRO or NRE after moving; continuing to use a resident savings account is a FEMA breach as well as a tax reporting risk.
Step by step from the Netherlands
Video consultation
A call at a time that suits the Netherlands, after we have read your documents.
Documents signed in the Netherlands
Notaris or municipal legalisation, then apostille from the rechtbank
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in the Netherlands where needed.
The full guide
This page covers what changes when you are in the Netherlands. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in the Netherlands and the Cross-Border Tax & Money practice area.
Questions from clients in the Netherlands
Do I have to file an Indian return if tax was already deducted?
Often yes, particularly if you want a refund of excess deduction, have capital gains or your income exceeds the basic exemption. We assess this each year.
Will I be taxed twice on Indian rent?
The treaty allows India to tax the rent, and the Netherlands gives relief under its own rules. Correct filing in both countries avoids double tax.
Can I file my Indian return from the Netherlands?
Yes. Returns are filed online, and we handle verification and correspondence with the Indian tax department on your behalf.