Deductions from your AOW pension if you live outside the Netherlands
If you live outside the Netherlands, we may still deduct tax and national insurance contributions and Zvw health insurance contributions from your AOW pension. Whether we do so will depend on the country where you live and whether you are covered under the Dutch Health Insurance Act.
Tax and national insurance contributions
Depending on the country where you live, we may deduct tax or national insurance contributions, or both, from your AOW pension.
If we do not deduct tax and national insurance contributions from your AOW pension, the pension will be taxable in your country of residence. The Netherlands has agreements with a number of countries governing taxation of your AOW pension.
Dutch health insurance contribution
Even if you live outside the Netherlands, you may still be covered under the Dutch Health Insurance Act (Zvw). The CAK will decide whether this is the case. If so, we will deduct a Zvw health insurance contribution for non-residents from your AOW pension.
This contribution may consist of up to three components:
- a Zvw contribution, which is a percentage of your AOW pension
- a contribution under the Dutch Long-term Care Act (Wlz), which is also a percentage of your AOW pension
- a flat-rate contribution for every co-insured member of the family aged 18 and over
The flat-rate contribution varies between countries. The contribution rate depends on the average costs of health care in your country.
Health care allowance
You may qualify for a health care allowance to help cover the flat-rate Zvw contributions deducted from your pension. The amount you receive will depend on your total family income. You can apply to the Dutch Tax and Customs Administration (Belastingdienst) for a health care allowance. For more information, call the International Tax Help Line on +31 555 385 385 or visit the website of the Belastingdienst.