What changes financially when you move to Peru?
Tick where your income comes from. You then see which rules Peru and the Netherlands apply to your situation: which country may tax you, which schemes exist and how you get insured. With the source, so you can check it yourself.
This applies to everyone who moves. Tick above what applies to you, and the rest will appear.
Which country may tax
Which part of your income may your new country of residence tax?
From the year after 183 days Peru taxes your worldwide income
If you're in Peru for more than 183 days in a period of twelve months, you become domiciliado, a tax resident. A domiciliado is taxed on all their income, from Peru and from abroad.
Whether you're domiciliado SUNAT looks at the start of each tax year. A change during the year only counts from the year after. Whoever arrives in March is therefore domiciliado from 1 January of the next year. Without a treaty the same income can thus be taxed in two countries. The credit for foreign tax is in the regeling block.
- domiciliado
- after more than 183 days in 12 months
- with effect from
- the tax year after
Special regimes
Is there a favourable regime, and do you qualify?
Tax you paid in the Netherlands you deduct in Peru
A domiciliado who paid tax abroad on income from abroad may deduct it from the Peruvian tax.
The credit is never higher than what the average Peruvian rate on that income comes to, and never higher than what you actually paid. What you don't use in a year lapses; you don't get it back and don't carry it over. Without a treaty this is the only rule that limits double taxation. So keep the annual statements with the Dutch tax withheld every year.
- credit
- up to the Peruvian amount on the same income
- not used
- lapses
What the Netherlands doesn't let go of
Which Dutch obligation travels with you?
Your AOW build-up stops when you leave, repair is possible within one year
Whoever goes to live outside the Netherlands is usually no longer insured for the AOW and the Anw. Every year you're not insured, you later get 2 percent less AOW.
This is about the build-up, not the payment. What you built up until you left stays. If you leave before your AOW age, every year until that age costs 2 percent. With voluntary insurance at the SVB you close the gap. For that you have one year from the moment you're no longer insured. That applies to each of a couple separately.
- reduction per uninsured year
- 2% of your AOW
- registering for voluntary insurance
- within 1 year
Your Dutch basic insurance ends on deregistration
Your basic insurance stops on the day you deregister. Your new policy only starts once the insurer has accepted you.
Without the CAK there's no safety net. If you put off the insurance question until after the move, an insurer can refuse you or exclude things. So arrange your cover first, and only then take steps you can't undo. Make sure there's not a day between the end date in the Netherlands and your first insured day.
Where this comes from: The list of treaty countries for healthcare (no CAK route) and the fixed emigration rule that the Zvw ends on deregistration.
Read the whole storyThis is not tax advice
These are the rules that apply to your situation. What they add up to is not shown here. With Peru it comes down to three treaties that don't exist: no tax treaty, no social security treaty and no healthcare treaty. Without a treaty the Netherlands keeps taxing your AOW, your pension and your annuity, and you get no tax credit. Peru taxes your worldwide income from the year after you were there for more than 183 days, but calls a pension that originates in work untaxed. Whether that also applies to your AOW and an annuity you took out yourself, the law doesn't say. Whoever goes alone gets the AOW for married people. And instead of the CAK you need a policy of your own. Which combination you have decides your net monthly income. Take this list to a tax adviser who knows both countries.
Still deciding between countries? Put the rules of two or three countries side by side
Then actually doing it
Knowing which rules apply is the first half. The second is applying them in time: in the right order, without missing a deadline, and with your documents at hand.
Every step on one list, free
Not ready to start yet? Then you get the departure checklist for Peru: every step in order, to print and tick off. With it, five mails in a week and a half about the pitfalls and the real costs. If the rules for Peru change, you'll hear about it. After that we ask once where your plans stand, and now and then we send one thing that fits your moment. No newsletter, and you can switch it off at any time.