Vestigen in Paraguay voor Nederlandse Ondernemers
Box 3, de 30%-regeling en je opties: eerlijk uitgelegd
Waarom meer Nederlanders Paraguay overwegen
The Netherlands has long been one of the highest-taxed countries in the EU. Recent policy changes have made the situation even more challenging for entrepreneurs and investors.
Box 3 Changes
The 2025 Box 3 reform introduces a "worst of both worlds" system — notional returns are taxed at 36.97% on savings above the exemption (€57,000 per person). With the government's assumed notional return of 6.17%, you pay tax on income you never actually earned.
30% Ruling Cut
The 30% ruling (30%-regeling) for expatriate workers was drastically reduced. The maximum benefit period was shortened from 8 to 5 years, and the tax-free allowance dropped from 30% to 27% (phased out further for higher earners). The partial non-resident status was also removed.
Housing Crisis + Tax
Average Amsterdam rent: €1,500-2,000/month for a 1-bedroom apartment. Transfer tax (overdrachtsbelasting) on investment properties: 10.4%. Property tax (onroerendezaakbelasting) continues to rise annually.
For Dutch entrepreneurs earning €100,000+ annually, the combined effective tax rate (income tax at 37.07-49.50%, plus Box 2 at 24.5-33% on substantial interest, plus Box 3 wealth tax) can exceed 45-50% of total income. Paraguay offers a fundamentally different model.
Hoe het territoriale belastingstelsel werkt
The Netherlands uses a worldwide tax system — you pay tax on all income regardless of where it's earned. Paraguay uses a territorial system — you only pay tax on income earned within Paraguay. This fundamental difference is what makes Paraguay attractive.
| Income Type | Netherlands | Paraguay |
|---|---|---|
| Remote work income | 37.07-49.50% (Box 1) | 0% |
| Dividends (foreign) | 15% withholding + Box 2 (24.5-33%) | 0% |
| Capital gains (foreign) | Box 3 notional return tax (36.97%) | 0% |
| Crypto gains | Box 3 (assumed return) | 0% |
| Rental income (foreign) | Box 3 (wealth tax on value) | 0% |
| Local business income | 25.8% VPB (corporate) | 10% IRE |
Key point: Paraguay has no Box 1, Box 2, or Box 3 equivalent. There is no wealth tax, no inheritance tax on foreign assets, and no deemed income taxation. Foreign income is simply not in scope.
De 183-dagen regel en vertrek uit het Nederlandse belastingstelsel
The Netherlands applies both the 183-day rule and the "center of vital interests" test. To properly exit Dutch tax residency, you need to satisfy both criteria.
Steps to exit Dutch tax residency
- 1.Register at your new address with the Belastingdienst (tax authority) via form "Verhuizing naar het buitenland"
- 2.Deregister from your Dutch municipality (Gemeente) — this is the formal step
- 3.File your final M-form (M-biljet) for the partial year you were still a resident
- 4.Apply for your Paraguayan tax residency certificate from the SET
- 5.Keep evidence of actual relocation — flight records, rental contracts, utility bills in Paraguay
Exit tax considerations
- Box 2 exit tax: If you hold a "substantial interest" (5%+) in a Dutch BV, emigration triggers a deemed disposition at market value. Tax is due on the paper gain (24.5-33%).
- Deferral possible: You can request to defer the exit tax payment, but you'll need to provide security (bank guarantee or mortgage).
- Pension: Dutch pension rights generally stay in the Netherlands and are taxed when paid out.
- No bilateral tax treaty yet: The Netherlands and Paraguay do not currently have a double taxation treaty. You'll rely on the unilateral credit method in Dutch law.
Bankieren, bedrijfsoprichting en het LEALTIS proces
Banking access is the single biggest challenge for foreigners in Paraguay. Dutch banks (ING, Rabobank, ABN AMRO) may flag or close your account if you relocate to a non-CRS jurisdiction. Meanwhile, Paraguayan banks have strict compliance requirements for new foreign clients. This is exactly where LEALTIS provides the most value.
The LEALTIS process for Dutch clients
- 1.Free consultation — we assess your situation, income sources, and goals
- 2.Residency application — we handle the entire SUACE process (government fee: ~$435)
- 3.Company formation (EAS regime) — simplified corporation in 2-3 weeks
- 4.Bank account opening — our core expertise; we have relationships with compliance officers at multiple banks
- 5.Ongoing support — tax filings, accounting, legal compliance
Dutch-specific considerations
- Dutch BV migration: If you have a Dutch BV, we coordinate with Dutch notaries on potential re-domiciliation or restructuring
- ING/Rabobank accounts: We advise on maintaining European banking relationships while transitioning
- Proof of funds: Paraguayan banks require clear source of funds documentation — we prepare this
- 30% ruling coordination: If you're still on the ruling, we plan the optimal exit timing
Kostenvergelijking: Nederland vs Paraguay
| Expense | Netherlands (Amsterdam) | Paraguay (Asunción) |
|---|---|---|
| Rent (1BR city center) | €1,500-2,000 | €300-500 |
| Groceries (monthly) | €350 | €150 |
| Restaurant meal | €20 | €6 |
| Transportation (monthly) | €90 | €20 |
| Internet | €40 | €25 |
| Gym membership | €45 | €25 |
| Health insurance (mandatory) | €130-180/mo (basisverzekering) | €30-60/mo (private) |
| Estimated monthly total | €2,275-2,745 | €560-770 |
Monthly savings: €1,500-2,000 on living costs alone. Add the tax savings (potentially €2,000-4,000+/month for high earners) and the total monthly benefit can reach €3,500-6,000.
Klaar om je opties te bespreken?
Book a free consultation with our team. We speak Dutch, English, and Spanish — and we understand the specific situation of Dutch entrepreneurs.
Gratis Consult Aanvragen