Do I have to submit an Income Tax Return this year?

If you are registered in The Netherlands it automatically means you are a Dutch taxpayer, but it does not automatically mean you need to submit an Income Tax Return. If you have received a so-called Aangiftebrief (Invitation to file a tax return), this means for you filing a tax return is obligatory, whether or not you expect to receive a refund or not. If you have not received any Aangiftebrief from the Tax Office , but you think are eligible for a tax refund, you can submit a tax return on your own initiative.

What is the minimum amount that qualifies for a refund?

The Tax Office refund sums from 15 euro and upwards. However, if you need to pay to the Tax Office, you will need to pay only in case the minimum is set at 50 euro. This means that if the calculations show the Tax Office is due an amount less than 50 euro, you will be dismissed from your obligation to pay.

Which form should I submit?

If you have lived in the Netherlands year round (by this we mean: you have been registered the entire tax-year in your municipalities’ BRP (Basisregistratie Personen)), you can submit an ordinary electronic tax return – a so-called P-form. In case you were registered in the Netherlands only part of the year (meaning: you registered or un-registered during the course of the year), you should submit a so-called M-form. This is available only as a paper form. But if you order the M-form through us you will receive an electronic form. The paper version can be ordered at the Tax Office by phone or by mail. You will receive the form in about 6-8 weeks. For this reason the final submission date for foreigners is two months later than for ordinary citizens. In case you have lived abroad the entire tax year, but you are a Dutch taxpayer (meaning you had an income in the Netherlands), you should fill out an C-form, which is available both electronically and on paper.

Do I submit my tax return separately from my partner, or do we file together?

For the final outcome it makes no difference whatsoever if you file together or separately. For the calculations it only matters whether or not you both qualify as ‘fiscal partners’ and have applied the term correctly. There are several instances in which it is not possible to file together, however. For example if your partner is new to the Netherlands. In that case an M-form should be submitted for the newly arrived person en the other submits a P-form. If both partners are new to the country both submit separate M-forms. Another example is when one of the partners is an entrepreneur; both partners file individual tax returns. This is related to the fact that an entrepreneur files an extended form, which includes for example his Profit and Loss-account. In any case both partners will receive their own Decision from the Tax Office, even though they have submitted together. Take into consideration however that, when you are submitting a tax return separately from your partner, all requested information about your partner needs te be included, because income and tax rebates from both partners influence the one another.

Before which date should I submit my tax return?

The standard period for submitting your income tax return 2017 is from the 1st of March till the 30th of April 2018. If you are unable to obtain all required documents or you cannot submit for any other reason, a postponement can be requested for four months (until the 1st of September 2018). In case you submit your request for postponement through a tax-adviser (for example Nalog.nl) you will be granted a twelve month extension (until the 1st of May 2019). Almost anybody can apply for postponement, but it paramount you apply before the 30th of April 2018. Besides applying in time it is important that you haven’t been placed on a ‘blocked list’ by the Tax Office. You are automatically placed on this list if you have filed your tax return too late for two out of the three last years. This means your request for postponement will be refused. In case you submitted your tax return late in one year in the last three years, this means you should receive a positive answer on your request. Requests for postponement can be submitted starting from the 7th of February 2018.

Processing time and payment terms

You cannot submit you tax return earlier than March 1st 2018, because the Tax Office will not have received your information from employers and banks before that. Submitted tax returns are not processed by order of when they were submitted, but on basis of tax-number (BSN) of the taxpayer. This gives you ample time to obtain your yearly income statement from your employer. Please bear in mind that even if you have worked one day in the whole year, or even if you were sick only one day, you should receive a yearly income statement (Jaaropgave), from your employer or from the UWV. Even really small amount of income should be declared. After the 1st of March 2018 the Tax Office will have received you income information and only then we can check this information on your behalf. If you are not quite sure if you have remembered all of your income, you could consider supplying us with your Digi-D, and we will check for you. The Tax Office is required by law to process your tax return within three months. For this reason the Tax Office promises that they will process your tax return before the 1st of July if only you submit in time, but the reality is quite different. Because the same law gives the Tax Office the possibility to extend this period until two years. Especially the processing of M-forms and tax returns with multiple refunds take longer. After you have received a Decision from the Tax Office you can expect to receive your refund within a week, in case you need to pay additional taxes, you will receive an invoice for payment. The standard period after which Income Tax should be paid is six weeks.

Fines

If you have received a so-called Aangiftebrief from the Tax Office, but you didn’t submit an Income Tax Return, you will first receive a reminder with a request to submit within a certain period of time – usually within a month. In case you choose to ignore this reminder, a second one will follow with a request to file within five working days. If you do not submit within the stated time frame, you will be fined between 226 and 4920 euro, due to not submitting you tax return. Besides the fine you will get a calculation of unpaid taxes, drafted on discretion of the Tax Office and accompanied by a calculation of the interest on the outstanding sum accumulated so far. Except for fines for failing to submit your tax return, the Dutch Tax Law also issues fines for submitting incorrect tax return and failure to pay due taxes in time.

What should I do if I discover a mistake in an already sumitted tax return?

If you discover the mistake before the 30th of April you can just submit a new tax return, because this automatically anuls the previously submitted tax return. If you discover your mistake only after April 30th, but before the Tax Office has sent you the Voorlopige Aangifte (Preliminary Statement), you can just submit the corrected tax return. U will then receive a Voorlopige Aanslag containing a few corrections, but the end result is a correct tax return. But even after you have received an Aanslag (Final Statement), you still will have opportunity to correct the mistake, but now you will need to follow an official procedure. We advise you to contact a specialist to help you.

What should I know to fill out my tax return the best possible way?

In case you have reason to think you can apply for a tax refund of already paid taxes we strongly advise you to engage a specialist for the job. The Dutch Tax Law is complicated and an untrained person will not be able to do all the nuances justice. The fee you will pay will almost always pay itself back in refunded taxes. A tax advisor will take all possible kinds of tax refund into consideration, he or she will search for the optimal taxation regime and the optimal taxburden between two fiscal partners. Besides that your tax advisor will advise on the subsidies and benefits you might qualify for. The team of Nalog.nl are able to help you fill out any kind of tax ofrms and to give you practical information on all matters you find yourself confronted with.

Income Tax returns for 2013-2016

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Preliminar return 2018

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A trial calculation for 2017

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Here you can order your

Income tax return 2017

We guarantee your tax return will be filed correctly, based on the information you have submitted to us

For the completeness and the veracity of the data submitted by the client, the client is responsible

In case of oversights from our part, the correction is free of charge

Outside of the scope of our services: giving explanations on how to fill out your tax return by yourself, supplying Russian translations of legal texts, convincing employers, partners and your previous bookkeeper that our calculations are correct.

The following services are not covered by the price in our quotations: consultations, submitting objections, submitting corrections, explaining calculations (except for clients of Nalog.nl with an administrative subscription). All above mentioned services can be ordered separately, according to your needs.
Fiscal partners

In Dutch tax law the concept of 'fiscal partners' is a crucial thing to fully understand

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Налоговая декларация 2017
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