Filing your Dutch tax return

In this post we will provide an overview of the most common questions and answers in relation to the Dutch personal income tax return (hereafter: the tax return).

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Do I have to file a tax return?

You are obliged to file your tax return if:

· You received a tax letter from the Dutch tax authorities (Belastingdienst)

· You received a tax return form (“M-biljet” or “C-biljet”)

· You had income from the Netherlands on which you must pay personal income tax

· You are a non-resident In the Netherlands but you are liable to tax in the Netherlands

· You lived in the Netherlands part of the year

In case none of the above applies, it is still recommended to file a tax return in case you expect a refund. Not sure whether you have to file a tax return? Reach out! We are happy to assist.

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When do I have to file my tax return?

The deadline for filing your tax return is communicated to you by the Dutch tax authorities in the tax return letter. Typically you have to file your tax return ultimately 1 May following the end of the calendar year. Individuals can apply for an extension until 1 September (i.e. 8 months following the end of the calendar year) and tax advisers like us can typically apply for an extension until 1 May of the second year following the end of the calendar year (i.e. 16 months following the end of the calendar year).

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What happens after I filed my tax return?

You should receive a response from the Dutch tax authorities within 3 months after filing your tax return. However, due to capacity issues at the Dutch tax authorities, responses may be delayed.

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Did you file your tax return, but did you not receive a response within 3 months? Feel free to reach out to us. We are happy to check on the status at the Dutch tax authorities.

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What happens if I do not file my tax return?

If you do not file your tax return on time, the Dutch tax authorities typically sends you a reminder with a new deadline. If you still do not file your tax return within the new deadline, you should receive a second reminder to file your tax return within 10 working days from the date of the second reminder.

Eventually, if the tax return is still not filed within 10 days after the date of the second reminder, you will receive a fine of € 385. If you repeatedly filed your tax return too late, the fine can be increased up to € 5.514. Additionally, the Dutch tax authorities may stop preliminary refunds and allowances.

If still no tax return is filed, the Dutch tax authorities may estimate your income and impose an assessment accordingly.

I do not agree with the assessment received

Typically you have to file an objection within 6 weeks from the date of the assessment. The Dutch tax authorities have 12 weeks from the date of the assessment to respond. Upon notification, the Dutch tax authorities can postpone the decision date to up to 18 weeks.

Need help with filing an objection? Feel free to contact us. We are happy to assist.

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📝 Disclaimer: The above serves as general information and not professional tax advice.