I did not file a declaration before May 1: will I be fined?

The deadline for filing a tax return in the Netherlands (Form P) is 1 May. That is, everyone who received a letter in a blue envelope from the tax office with a requirement to file a declaration, and those who want to do it of their own free will, must meet the deadline.

First reminder letter

If you miss the May 1st filing deadline, you will first receive a reminder letter. This letter is dated 7 June. Therefore, you will see a blue envelope on your rug in the hallway on the same day or a little later. The letter talks about giving you a new deadline to file your tax return. You must file your return by the deadline indicated in the reminder letter. Receiving a reminder letter has no financial consequences for you.

Second reminder letter

If you ignore the first letter, the tax office will send you a second one. This letter will be dated July 31 and therefore will reach you about the same day. The tax office will give you more 10 working days to file a tax return from the date indicated in the reminder. There is also no charge for this reminder.

Default penalty

If after ten days your declaration is still not in the tax office, you will automatically be credited a fine of 385 euros. If you consistently file your return late, this fine can rise up to 5 euros. Also, the tax itself makes an assessment of income and calculates taxes based on this. Moreover, this estimate is often higher than your real income. As a result, for payment to the taxpayer - accrued taxes + fine. 

Consequences of deliberate evasion of income declaration

If a taxpayer deliberately fails to file or files a false tax return by hiding information about his income, then «punishment for a misdemeanor». We are talking about a fine in the form of a percentage of hidden income:

• 50% of the hidden amount if there is intent;
• 25% of the hidden amount in case of gross negligence.

• 150% if there is intent;
• 75% in case of gross negligence.

If you are interested in other nuances related to filing a tax return, read the FAQs on this page. page our website.