Personal income tax return
Would you like more information about filing your income tax return? Contact us.
MFFA Belastingadvies | Tax Advice
Personal income tax return in the Netherlands
Need help with filing your personal income tax return (or older years) in the Netherlands and did you receive the “blue envelope” from the Dutch tax authorities? MFFA Tax Advice can support and assist you with this whether you live in the Netherlands or abroad. At the end of this article we will describe what we need from you to complete and file the Dutch income tax return for individuals.
In order to provide as good as possible services to you we have prepared a brochure called Income tax and social security in the Netherlands The brochure supports employers and employees with income tax questions in the Netherlands.
For those who are leaving the Netherlands / emigrating, click here
Personal income tax return – Frequently asked question
We receive many times questions regarding the Dutch personal income tax return. Please find below an overview of these frequently asked questions:
What is the difference between a tax resident and non-tax resident?
A non-tax resident may opt to pay income tax according the same rules as tax residents (for example you have certain tax credits or can deduct also the paid mortgage interest on the house). In case this is not done, you have to file a so called C-form issued by the Dutch tax authorities.
In case the Netherlands has concluded a tax treaty with the country the person is living in, it could be that the Dutch tax authorities are not allowed to tax certain income of you. Please contact us of you want more info about this topic.
When is a M-form used in the Netherlands?
The M form is a quite complicated tax form when to file income tax return in the Netherlands and can not filed electronically but only in hardcopy. Filing this migration form requires a Dutch tax advisor.
Filing the regular tax return in the second year will be done with our electronic system. If necessary, we can use our special extension ruling which we concluded with the Dutch tax authorities. The ruling allows us to file the personal income tax return later (May 1st of the next year).
What if I work temporary in the Netherlands?
If you work temporary in the Netherlands, so you did not work and live the whole year in the Netherlands, you see many times that this lead to a refund of tax. Also people who are not living in the Netherlands but only worked for a short period of time here will have a tax refund. This can be done by filing a tax return at the tax authorities. See here for more info about working temporarily in the Netherlands
What kind of information is needed for filing the personal income tax return?
- The tax invitation issued by the Dutch tax authorities
- The annual income overview issued by the employer (jaaropgave)
- The paid mortgage interest amount and the WOZ value of your house (if applicable)
- Study costs paid (if applicable and more then € 500)
- Overview of your world wide assets (if applicable)
- In case you are living together or if you are married, info about your partner (name, BSN)
Is it mandatory / obliged to file a Dutch personal income tax return?
If you don’t receive an invitation from the Dutch tax revenue to file the income tax return, an invitation needs to be requested in case it can be foreseen that Dutch income tax is due in a certain year.
The change is high that in the first year you file a tax return, a tax refund can be expected.
Filing for the first time a tax return?
More information about filing your income tax return?
Do you want more info about filing your income tax return or when the filing deadline for the personal income tax return is? You can fill in the contactform or call us on +31 (0)85 00 30140.
For entrepreneurs / self-employment / eenmanszaak and filing the income tax return, click here