Tax on AOW Abroad

AOW benefits are taxable worldwide in the Netherlands, unless your country of residence has a tax treaty. In EU countries, source withholding of 25% often applies, which is creditable locally. For non-EU: report AOW as foreign income to your tax authority. The Netherlands levies 2% pension tax via SVB, plus box 1 levy. For voluntary insurance, you declare premiums as a deduction. Avoid double taxation via treaties (OECD model). Keep annual statements for filing. For low AOW: holiday allowance and individual supplement tax-free. For partners: joint filing possible. Upon emigration: stop AOW tax after BRP deregistration, but check country of residence rules. Advice: consult Belastingdienst Buitenland via +31 55 538 53 85. Correct filing prevents additional assessments and fines up to 300%. Keep track of changes for smooth settlement.