Generally, yes. U.S. citizens and Green Card holders normally report worldwide income, including freelance and business income earned abroad.

You generally need to file if your net earnings from self-employment are $400 or more, even if your income is below the regular filing threshold.

Generally, no. Income excluded for U.S. income-tax purposes is normally still considered when calculating self-employment tax.

Qualifying business expenses may generally be deducted if they are ordinary, necessary and properly documented.

Not necessarily. A Totalization Agreement may assign your social security coverage to one country. A Certificate of Coverage is normally needed to document an exemption.

Not always. A foreign company may be classified separately for U.S. tax purposes and can trigger additional reporting requirements. The correct treatment depends on the entity type, ownership and any applicable elections.

GILTI stands for Global Intangible Low-Taxed Income. It was introduced in 2018 and applied to certain income of Controlled Foreign Corporations. For tax years beginning after December 31, 2025, the rules are officially known as Net CFC Tested Income (NCTI).

he underlying Section 951A rules still exist, but they changed from 2026. GILTI is now officially called Net CFC Tested Income (NCTI), and the former QBAI mechanism has been removed.

It can. Living outside the United States does not automatically end your U.S. tax obligations. If you are a U.S. shareholder of a Controlled Foreign Corporation, the GILTI/NCTI rules may apply to you.

Generally, a foreign corporation is a CFC when more than 50% of its voting power or value is owned by U.S. shareholders. For these purposes, a U.S. shareholder generally owns at least 10% of the company's voting power or value. Additional ownership rules can apply.

Potentially, yes. GILTI/NCTI can result in income being included on your U.S. tax return even when the foreign company keeps its profits and does not distribute them to you.

Form 8992 is used to calculate the income inclusion under Section 951A. The form has been updated to reflect the change from GILTI to Net CFC Tested Income.

A Section 962 election allows an individual U.S. shareholder to receive corporate-style tax treatment for certain CFC income. It can be beneficial in some situations, but the consequences depend on your individual circumstances.

You may need to file Form 5471 if you own shares in a foreign corporation. Whether you have to file depends on factors including your ownership percentage and the status of the foreign company.

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.