Tax on AOW in Utrecht and Abroad

In Utrecht, the same rules apply to AOW benefits as nationally: taxable worldwide in the Netherlands, unless your country of residence has a tax treaty. Do you live in Utrecht and receive AOW from abroad? In EU countries, source withholding tax of 25% often applies, which is creditable with the Utrecht Tax Office. For non-EU countries: declare AOW as foreign income via your local tax office in Utrecht, such as at CatharijneSingel. The Netherlands levies 2% pension tax via SVB, plus box 1 levy in your Utrecht tax return. For voluntary AOW insurance: premiums deductible as an item in box 1. Prevent double taxation with OECD model treaties; Utrecht advisors assist with crediting. Keep SVB year-end statements for the Utrecht income tax return. Low AOW in Utrecht? Holiday allowance and individual supplement remain tax-free, ideal for retirees in Kanaleneiland or Lombok. Partners in Utrecht can file jointly at the regional office. Emigrating from Utrecht? Stop AOW tax after BRP deregistration with the Utrecht municipality, but check country of residence rules. Local tip: visit the Tax Office in Utrecht for personal advice or call Tax Office Abroad at +31 55 538 53 85. Correct declaration in Utrecht prevents additional assessments and fines up to 300%. Keep address changes with the municipality up to date for smooth settlement with the regional tax authorities.