# 30% ruling and box 3 tax



## highwind (Aug 10, 2014)

Hi all,

I got 30% ruling and is wonder about how it affect the box 3 tax. I came across this.



> When benefitting from the 30 percent ruling, you have the option to file your tax return as a partial non resident. This means that for tax purposes, you will be considered a resident for Box 1 (income from work and dwellings), but a non resident for Box 2 (income from substantial shareholding) and Box 3 (income from savings and investments). The exception to this rule is that Box 2 income from a Dutch based entity and Box 3 income from real estate located in the Netherlands does have to be reported.


Questions:
1. How do you become a partial non resident? Just tick in a tax form or do I need another form in extra?
2. What are the other effects of being partial non resident (apart from not reporting Box 2-3)? 

I try to google and found several sites but they always state the same information with no further details.


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