Tax on AOW Abroad for Residents of Delft

For residents of Delft, the same rules apply to AOW (General Old Age Pensions Act) benefits abroad, but with local considerations via the Tax and Customs Administration in The Hague. AOW is taxable worldwide in the Netherlands unless your country of residence has a tax treaty. In EU countries such as Spain or Portugal, a 25% withholding tax often applies, which can be offset in your local tax return. For non-EU countries, you must report AOW as foreign income to the Dutch tax authorities. The Netherlands levies a 2% pension tax via the SVB (Social Insurance Bank) in addition to Box 1 taxation. For voluntary AOW insurance, you may declare premiums as deductible items in Delft. Avoid double taxation through OECD model treaties; verify the treaty with your country of residence at [belastingdienst.nl](https://www.belastingdienst.nl). Retain SVB annual statements for your tax return. Low AOW in Delft? Holiday allowance and individual allowances remain tax-free. Partners in Delft can file jointly. Upon emigration from Delft, AOW taxation ceases after deregistration from the BRP (Personal Records Database) at the municipality, but always check the rules in your new place of residence. Local tip for Delft residents: The Tax and Customs Administration in The Hague (Delft region) offers consultation hours; call the Tax and Customs Administration Abroad at +31 55 538 53 85 for personal advice. Accurate tax filing from Delft prevents additional assessments and penalties of up to 300%. Keep address changes updated with the Delft municipality for smooth settlement and integration with local subsidies.