Netherlands, up to 5 years of Tax Treaty

2 years of teaching/research tax treaty with unlimited exemption; 3 years of grant and similar tax treaty with unlimited exemption; 5 years of training  tax treaty with 2000 $ exemption

Tax treaty for Professors, Teachers, and Researchers

An individual is exempt from U.S. income tax on income received for teaching or research for a maximum of 2 years from the date of arrival if he or she:

  • Is a resident of the Netherlands immediately before visiting the United States, and
  • Is in the United States to teach or engage in research at a university, college, or other recognized educational institution for not more than 2 years.

If the individual’s visit to the United States is longer than 2 years, the exemption is lost for the entire visit unless the competent authorities of the Netherlands and the United States agree otherwise.

The exemption does not apply to income from research carried on primarily for the private benefit of any person rather than in the public interest. Nor does the exemption apply if the resident claimed during the immediate preceding period the benefits described later under Students and Apprentices.

Tax treaty for Training, education, studying and recipients of grants, fellowships, scholarships and awards

An individual who immediately before visiting the United States is a resident of the Netherlands and who is present in the United States primarily for full-time study at a recognized university, college, or school or securing training as a business apprentice is exempt from U.S. income tax on the following amounts.

  • Payments from abroad for maintenance, education, or training.
  • Income from personal services performed in the United States of up to $2,000 each tax year.

The individual is entitled to this exemption only for a period of time considered reasonable or customarily required to complete studying or training.

An individual who immediately before visiting the United States is a resident of the Netherlands and is temporarily present in the United States for a period not exceeding 3 years for the purpose of study, research, or training solely as a recipient of a grant, allowance, or award from a scientific, educational, religious, or charitable organization or under a technical assistance program entered into by either the Netherlands or the United States, or its political subdivisions or local authorities is exempt from U.S. income tax on the following amounts.

  • The amount of the grant, allowance, or award.
  • Income of up to $2,000 for personal services performed in the United States for any tax year if the services are connected with, or incidental to, the study, research, or training.

An individual is not entitled to these exemptions if, during the immediately preceding period, the individual claimed the exemption discussed earlier under Professors, Teachers, and Researchers.

(Reported from Internal Revenue Service (IRS), US government Publication 901)