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Dutch tax on your assets in Poland

Living in the Netherlands and still own property, savings or investments in Poland? You have to declare them in Box 3. The Netherlands–Poland tax treaty stops you paying twice on property, but savings and investments stay taxable here. Here's how it works, and a calculator to see what it means for you.

Property in Poland

A house, flat or land in Poland counts in your Box 3 wealth at its value on 1 January. Under the treaty Poland may tax that property, and the Netherlands exempts the share of Box 3 tax that falls on it.

So you usually pay no Dutch tax on it, but you still have to declare it. It also counts when the tax-free allowance is spread over your assets, so your other wealth can be taxed slightly more.

Bank accounts and investments in Poland

Savings, deposits, shares and funds in Poland stay taxable in Dutch Box 3, just like assets here. The Netherlands is your country of residence and keeps the right to tax them.

If Poland withheld tax on interest or dividends, it's credited against the Dutch tax on that slice, up to that Dutch tax and the rate the treaty allows.

Converting and declaring

Convert amounts to euros at the exchange rate on 1 January of the tax year. Keep a year-end statement from the bank or broker and a valuation of any property.

Many countries automatically share account information with the Belastingdienst. If you left foreign assets out in earlier years, correcting it voluntarily usually means a lower fine than if the Belastingdienst finds it first.

Money from family in Poland

Gifts from parents or relatives living in Poland are not subject to Dutch gift tax, unless the giver is a Dutch national who left the Netherlands less than 10 years ago. From the next 1 January the money does count in your Box 3.

What Poland itself taxes

  • The local property tax in Poland is small and payable to the municipality. Rent from a Polish flat is taxed in Poland, usually at the flat rate for private letting (ryczałt).
  • Selling Polish property within five years after the end of the year you bought it is taxable in Poland; after that period a private sale is generally tax-free there.

Your accounts and products in Poland

  • Złoty savings accounts and deposits count as savings in Box 3 at their euro value on 1 January; Polish funds and shares as investments. Polish banks share account data with the Belastingdienst.
  • Polish tax withheld on deposit interest (the Belka tax) can be credited against the Dutch tax on those savings up to the treaty rate.

Common situations

  • Inheriting from parents who lived in Poland: there is no Dutch inheritance tax when the person who died lived abroad (unless they were a Dutch national who left the Netherlands less than 10 years before). What you inherit counts in your Box 3 from the next 1 January.
  • Working in the Netherlands through an agency while your family stays in Poland? Where you count as living for tax depends on where your life is centred; this page assumes you live here.

Worked example (2026)

You live in the Netherlands, single, with € 15.000 in a Dutch savings account. In Poland you own a home in Kraków worth € 110.000 and € 12.000 in a złoty deposit, on which € 100 tax was withheld there.

Box 3 tax on everything€ 1.533
Treaty relief for the home− € 1.347
Credit for tax withheld− € 100
Box 3 tax you pay€ 86

The home still raises the tax a little: it counts when the tax-free allowance is spread over everything you own. The tax Poland levies on the home itself comes on top. Sources: belastingdienst.nl, podatki.gov.pl.

Keep calculating

General information based on Dutch treaty practice for Box 3. Your own situation may differ; have foreign assets checked by an adviser if in doubt.