The guidance is intended to help U.S. citizens and Green Card holders in the Netherlands understand how the American and Dutch tax systems interact. Under U.S. tax rules, citizens and Green Card holders are generally required to report worldwide income to the Internal Revenue Service, even when they live abroad and pay tax in another country.

According to Expat Tax Online, Americans living in the Netherlands may also have filing obligations with the Dutch tax authority, the Belastingdienst, depending on their residency status and income. This creates a dual tax environment in which taxpayers may need to file both a Dutch tax return and a U.S. federal income tax return.

The guidance explains that many U.S. expats may be able to reduce or eliminate double taxation through the Foreign Tax Credit, the Foreign Earned Income Exclusion, or applicable provisions of the U.S.-Netherlands tax treaty. The Foreign Tax Credit may allow taxpayers to claim credit for qualifying US expat taxes Netherlands paid, while the Foreign Earned Income Exclusion may allow eligible taxpayers to exclude a portion of foreign earned income from U.S. taxation.

Expat Tax Online also highlights additional reporting requirements that may apply to Americans with foreign financial accounts or assets. These may include the Foreign Bank Account Report, also known as FBAR, and Form 8938 under the Foreign Account Tax Compliance Act. Filing requirements depend on account balances, asset values, and individual circumstances.

The company noted that deadlines are another important consideration for U.S. expats. While Americans abroad may receive an automatic filing extension, tax payments may still be subject to standard U.S. deadline rules. Taxpayers who require additional time may need to file an extension request.

The guidance also encourages taxpayers to maintain clear records of income, Dutch taxes paid, account balances, and currency conversions. Because income and taxes paid in euros generally need to be reported in U.S. dollars, accurate documentation can support proper filing and reduce the risk of errors.

Expat Tax Online said the 2026 guidance was prepared to support Americans in the Netherlands who may be uncertain about cross-border filing obligations, available tax relief options, and the documents required for compliance.

More information is available through Expat Tax Online.

About Expat Tax Online

Expat Tax Online provides U.S. tax support for Americans living abroad, including assistance with expat tax returns, foreign tax credit planning, Foreign Earned Income Exclusion analysis, FBAR reporting, and other cross-border tax filing requirements.

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