Question about the C-form for refund of withheld payroll tax

Roelof, you use the C-form to request exemption from Dutch company pension and if you live in Thailand you are entitled to it. There is a question on that form where you state that income. On the 2024 form that is question 25a, in another year that may be a different question.

In that question you fill in the gross amount of that pension. Note: NOT the AOW and not a purely official pension. If you then follow the columns with 'calculation' you will see that the ultimately taxable income in NL becomes lower and that results in a lower tax levy. Then too much may have been withheld and you will get that back. You can go back a maximum of five years.

If it is the first time you fill this in, the tax authorities may ask you to prove that you are out of the Netherlands. You may provide evidence with whatever you see fit; even with the Thai stamps in your passport (provided they are clearly legible) and otherwise with the deregistration from the municipal administration, the sale of your house or the termination of the lease in the Netherlands, the container that transported your belongings, tickets, rent or purchase of a house in Thailand, subscriptions, internet, family and dentist, insurance, retirement stamps, in short there are so many things with which you can prove this.

Later you file a tax return in Thailand because you are required to do so if you earn more than 120.000 thb in a year. Then you ask for the form RO22 and you can apply for exemption from payroll tax in the Netherlands for that pension.

Just an addition, you only get an exemption on your company pension. Not on your state pension such as from the ABP, AOW and other benefits.