U.S. tax filing · Amsterdam
U.S. Tax Filing for Americans in Amsterdam
Fixed-fee support for U.S. citizens and Green Card holders in Amsterdam — Dutch salary, the 30% ruling, box 3 wealth tax, Dutch funds and PFICs, FBAR and FATCA reporting.
By Danilson Ramos · Founder, Atamatax
Published June 2026 · Updated August 2026
Part of the Netherlands desk — every US tax topic for Netherlands in one place.
Check the common Netherlands products
Which of these do you hold?
Pick every one that applies. Each gets its own read — what the US sees inside the wrapper, and which form it points at.
Free, no account, nothing you answer leaves this page. Open the full portfolio scanner
A screen from the product type. Whether a specific fund is a PFIC turns on its own annual facts; whether a wrapper is a trust or a pension for US purposes turns on its documents.
Amsterdam draws a large American community into tech, finance, scale-ups and the creative sector, many arriving on the well-known 30% ruling. The Netherlands and the U.S. have a tax treaty, but the Dutch system works differently in ways that matter for a U.S. return — most notably the box 3 wealth tax, which taxes assets rather than the income they produce.
Typical situations we see in Amsterdam
- The 30% ruling, which reduces Dutch tax on qualifying expat salary — favourable locally, but the U.S. still generally taxes worldwide income and the interaction with the Foreign Tax Credit is worth getting right.
- Dutch box 3 wealth tax, which taxes the value of savings and investments rather than realised income — a deemed-return system that does not always line up neatly with U.S. income-based taxation or the Foreign Tax Credit.
- Dutch mutual funds, ETFs and investment accounts held through a local broker that may be treated as PFICs (Form 8621).
- Finance and tech professionals with RSUs, options and bonuses to reconcile across Dutch and U.S. rules.
- Multiple Dutch bank and investment accounts that together cross the FBAR and FATCA (Form 8938) thresholds.
Box 3 and the Foreign Tax Credit
Because box 3 taxes a deemed return on your assets rather than actual income, how it maps to the U.S. Foreign Tax Credit can be nuanced and may not offset U.S. tax the way an income tax would. It is generally worth reviewing how your box 3 liability interacts with your U.S. return rather than assuming it cancels out. Atamatax provides preparation support; this is not individualized advice.
See the complete Netherlands filing map
The country guide connects Dutch salary, the three-box system, the 30% facility, accounts, investments, pensions and U.S. reporting in one place.
Authorities cited
- IRC §1291 — IRC §1291 — Interest on tax deferral (excess-distribution regime)
- IRC §1297 — IRC §1297 — Definition of a passive foreign investment company
- IRS Form 8621 — About Form 8621 — Information Return by a Shareholder of a PFIC or QEF
- 31 CFR §1010.350 — 31 CFR §1010.350 — FBAR (FinCEN Form 114) filing requirement and $10,000 threshold
- FinCEN Form 114 (FBAR) — Report of Foreign Bank and Financial Accounts (FBAR)
- IRS Form 8938 — About Form 8938 — Statement of Specified Foreign Financial Assets
- IRC §6038D — IRC §6038D — Information reporting of specified foreign financial assets (Form 8938)
Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.
Atamatax provides tax preparation support and educational resources. This website does not constitute legal or tax advice.