When to file a Dutch income tax return

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In the Netherlands sometimes an individual must file an income tax return (‘aangifte inkomstenbelasting’). If not, it can be financially attractive  to file an income tax return voluntarily in order to get a tax refund. Below we describe the essentials of filing income tax returns.

Dutch income tax returns

An individual – whether resident or non-resident in the Netherlands – can be invited by the Dutch tax office to file an income tax return. A non-resident will only be invited in case he or she has income which is taxable in the Netherlands.

If you receive an invitation from the tax office you must file the tax return within the deadline provided by the tax authorities. If you do not receive an invitation you must file a tax return in case you expect that you have to pay tax and you are allowed to file a tax return in case you expect to get a tax refund.

Tax refund

A tax refund can normally be expected:

• In the year of immigration/emigration to/from the Netherlands
• In case you have tax deductible items (like substantial health costs, study costs, paid mortgage interest, etc)
• In case your partner lives in the Netherlands as well, has no income and is entitled to the ‘general tax credit’ which applies to all residents of the Netherlands. This can only be effected in case you pay sufficient tax yourself (depending on the facts the refund could be more than € 1.000)

Required tax form

Depending on the situation the following tax form has to be filed:

• P-form for residents (W-form for entrepreneurs)
• C-form for non-residents with qualifying Dutch income
• M-form in the year of immigration/emigration to/from the Netherlands

P- and C-forms are filed online. M-forms must be filed on paper.

How can Van Noort Gassler & Co help you?

Obviously Van Noort Gassler & Co can help you with all the above tax returns. As a qualifying tax consulting firm, we are furthermore allowed to file the tax returns for our clients well after the regular deadline. This allows our clients to gather all necessary information at there own pace, still avoiding that the tax return would be filed after the deadline.