Last updated 2026-06-27
Box 3 — Foreign Tax Credit Worksheet (Netherlands)
Box 3 — Foreign Tax Credit Worksheet (Netherlands) is the Netherlands route for claiming a foreign tax credit above your treaty rate. It is filed via Mijn Belastingdienst — 'Te verrekenen belasting' in your income-tax return, issued by the Belastingdienst. The deadline is file by 1 May (extension to 1 Sept); amend up to 5 years back. You will need a certificate of tax residence and your dividend vouchers.
What is Box 3 — Foreign Tax Credit Worksheet (Netherlands)?
Box 3 — Foreign Tax Credit Worksheet (Netherlands) is used to claim a Netherlands foreign tax credit. The asset sits in Box 3 but the credit is claimed under 'Te verrekenen belasting'. Capped at the treaty rate and the Box-3 tax on the income (tweede limiet); the excess carries forward. Netherlands withholds 15.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Netherlands withholding tax guide.
How to file Box 3 — Foreign Tax Credit Worksheet (Netherlands)
- 1
Confirm your eligibility
Use Box 3 — Foreign Tax Credit Worksheet (Netherlands) if you received Netherlands income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Box 3 — Foreign Tax Credit Worksheet (Netherlands)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via Mijn Belastingdienst — 'Te verrekenen belasting' in your income-tax return. Deadline: file by 1 May (extension to 1 Sept); amend up to 5 years back.
Frequently asked questions
Is Box 3 — Foreign Tax Credit Worksheet (Netherlands) an official form I can file directly?
It reconstructs the official statutory form. The Belastingdienst accepts e-filing or its own form, so use this as a transcription aid: file via Mijn Belastingdienst — 'Te verrekenen belasting' in your income-tax return.
What is the deadline for Box 3 — Foreign Tax Credit Worksheet (Netherlands)?
file by 1 May (extension to 1 Sept); amend up to 5 years back. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Belastingdienst requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Box 3 — Foreign Tax Credit Worksheet (Netherlands)?
The asset sits in Box 3 but the credit is claimed under 'Te verrekenen belasting'. Capped at the treaty rate and the Box-3 tax on the income (tweede limiet); the excess carries forward.
Generate Box 3 — Foreign Tax Credit Worksheet (Netherlands) pre-filled
Tax Reclaim fills Box 3 — Foreign Tax Credit Worksheet (Netherlands) with your dividend data so you can file it in minutes.
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