What is a woonplaatsverklaring?

A woonplaatsverklaring, often translated as a certificate of tax residence, is an official statement from the Belastingdienst confirming that you (or your company) are considered tax resident in the Netherlands. In practice, it’s used as evidence toward foreign tax authorities that you fall under Dutch taxation rules for the relevant period.

This matters because many international tax processes start with one basic question: Where is the taxpayer resident for tax purposes? The woonplaatsverklaring is the document that answers that formally.

What is it used for?

A woonplaatsverklaring is typically requested when you need to rely on a tax treaty or other international rules that reduce or prevent double taxation. Common situations include:

• Reclaiming foreign withholding tax (for example, tax withheld on dividends, interest, or royalties)

• Applying for a reduction or exemption at source, so less foreign tax is withheld going forward

• Supporting other cross-border tax filings where a foreign authority asks for proof of Dutch tax residence

In short: if a foreign tax authority needs proof that you’re Dutch tax resident before they apply treaty benefits, this is often the document they ask for.

Who can request it?

You can request a woonplaatsverklaring for:

• Individuals (private taxpayers)

• Businesses/entities (for example companies that need proof of Dutch residence)

If you request the certificate for someone else, you must include a signed authorization (power of attorney).

How to request it: the two routes

There are two practical ways to request it, depending on what the foreign country asks for:

Option 1: Request the woonplaatsverklaring by email (standard route)

If you don’t need a foreign form signed/stamped, you can request the certificate directly by email: woonplaatsverklaring@belastingdienst.nl.

Option 2: Send foreign forms by post (when a foreign form must be signed)

If the foreign country requires you to complete their specific form and have it signed by the Netherlands, you cannot email scans of that foreign form. You must print it double-sided, complete it, and send it by post to:

Belastingdienst/Centrale invoer/wpv
Postbus 2519
6401 DA HEERLEN

What information you need to provide

Your request is considered complete when it includes the following information:

• Name (your full name or the company’s legal name)

• Address (individual or company address details)

• Tax number: BSN (individual) or RSIN (entity/company)

• Which country/countries you need the certificate for

• Which year(s) you need it for (you can request it for up to 7 years back)

One important warning from the Belastingdienst: requests that use a VAT number are rejected, and you should not mention the VAT suffix NL…B01 on foreign forms.

Timing: when to request it

The Belastingdienst currently states a maximum processing time of 11 weeks.

If you need a certificate for the new calendar year, note that applications for the new year are processed from 1 October, and you receive the document in January of the new year.