I have been living in the Netherlands for 3 years on a family visa. The husband is a high skilled migrant. In 2016/2017, she had a part-time job in Russia remotely. She did not receive any tax form here and, accordingly, did not pay any tax. Is it true that I have the right to file a declaration within 5 years (because there was no notification), and no penalties will be applied?
If you have not received a notice from the tax office, then the annual return can be filed at any time during the next 5 years without any penalties.
By the end of December 2018, you can submit your annual return for 2013.
From 1 January 2019, the filing of the annual return will be available starting from 2014.
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