Tax on AOW Abroad for Leiden Residents

AOW benefits remain taxable worldwide in the Netherlands, also for residents of Leiden, unless your country of residence has a tax treaty with the Netherlands. In many EU countries, a source withholding tax of 25% applies to AOW, which you can offset locally. For non-EU countries, declare the AOW as foreign income with your local tax authority. In the Netherlands, the SVB levies 2% pension tax, supplemented by box 1 levy via the Leiden Tax Office. For voluntary AOW insurance, you can claim premiums as a deduction in your tax return. Prevent double taxation thanks to OECD model treaties; check the specific treaty for your country. Always keep your SVB annual statement for the tax return. Leiden residents with low AOW are entitled to tax-free holiday allowance and individual supplement. For couples in Leiden, joint declaration is possible via the municipality. Upon emigration from Leiden, AOW taxation stops after deregistration from the BRP, but check the rules in your new place of residence. Local tip: Leiden residents can go to the City Hall (Stationsplein 21) for BRP matters or tax advice. Call the Tax Office Abroad at +31 55 538 53 85 for personal guidance. Correct declaration in Leiden prevents additional assessments and fines up to 300%. Keep track of changes in your situation for smooth offsetting, especially with the nearby university community and expats.