If you run a business in the Netherlands and you receive interest, royalties or dividend from abroad, withholding tax (bronbelasting) is often deducted on payment of these sources of income. If the Netherlands has a tax treaty with the country from which the income originates, you may be entitled to a full or partial exemption or refund of the tax withheld. You can submit a request for an exemption or refund to the tax and customs administration of the country in question.
Certificate of Residence
If you request a full or partial exemption or refund of foreign tax withheld, the treaty country may ask for a certificate of residence (woonplaatsverklaring). You can apply for a certificate of residence in writing to:
Belastingdienst/kantoor Heerlen Woonplaatsverklaringen Postbus 2519 6401 DA Heerlen