Yes, in most cases. The United States taxes US citizens and certain residents on their worldwide income. This means that, as a US Person living in the Netherlands, you will usually still need to file an annual US tax return using Form 1040. Filing a return does not automatically mean that you will owe US tax, but the reporting obligation usually remains.

That depends on the value of your foreign financial accounts. If you have accounts outside the United States and their combined highest value exceeds $10,000 at any point during the year, you may need to file an FBAR using FinCEN Form 114. Dutch bank accounts, savings accounts and certain investment accounts may count toward this threshold.

The 30% ruling is a Dutch tax benefit. On your US tax return, you generally still need to report your worldwide income. How the ruling affects your overall US filing position depends on your income, family situation and the method used to avoid double taxation, such as the Foreign Tax Credit or the Foreign Earned Income Exclusion.

In many cases, yes. The Netherlands and the United States have a tax treaty. In addition, US mechanisms such as the Foreign Tax Credit and sometimes the Foreign Earned Income Exclusion can help prevent double taxation. To apply these benefits correctly, your income must usually be reported accurately in both countries.

You should be careful. Many Dutch and European investment funds and ETFs may be treated as PFICs for US tax purposes. This can lead to complex reporting through Form 8621 and potentially unfavorable tax treatment. It is therefore wise to have your investment portfolio reviewed before buying non-US funds.

Often, you do not need to close US retirement accounts when moving to the Netherlands. However, you should check whether your US broker continues to accept clients with a Dutch residential address. The Dutch tax treatment of US retirement accounts may also differ from the US treatment, especially for Roth IRAs.

Not automatically. A Dutch BV structure may be common for Dutch entrepreneurs, but it can create US tax and reporting consequences for a US Person. This may include Form 5471, CFC rules, Subpart F, GILTI and, in some situations, PFIC risks. Any BV structure should be reviewed in advance by an advisor who understands both systems

Start by gathering your US tax documents, checking whether previous US tax returns and FBARs were filed correctly, reviewing your bank and investment accounts, assessing your retirement accounts, and thinking about property, business ownership and estate planning. A move is a good moment to get your US tax position in order.