When are you as an individual obliged to file a Dutch income tax return?
A question many new expats in the Netherlands ask themselves so what is the truth of the matter?
You are obliged to file your Netherlands tax return if:
- A tax return has been issued to you by the Dutch tax office
- You have had more than one job/employer during the tax year
- You had a private company or freelance income during the tax year
- You already claimed mortgage relief for the relevant tax year
- Your world-wide assets exceed the threshold
- You know you need to pay income tax
You are not obliged to file an income tax return if:
- You are not a tax resident in the Netherlands
- You only had one job/ employer during the tax year
Our team of highly educated and experienced tax advisors will be glad to assist you. We can help with submitting your income tax return, and – if you would only like to file the Dutch tax return if your tax rebate exceeds our fee – we can calculate the tax refund and only file when your requirements are met.
Private personal income tax return
For private individuals we maintain a flat rate of EUR 370 incl VAT which includes:
- box 1 source of income and deductible costs;
- box 2 only applies if you hold more than 5% of the shares in one company;
- box 3 world-wide wealth tax;
- Your tax partner. Your tax partner is:
- The person you married
- The person with whom you have registered partnership
- The person with whom you have children
- The person with whom you own the house you live in
- The person mentioned in one of either of your pension insurance policies
- Updating your present provisional refund or provisional assessment if the result of the income tax return makes this a necessity;
- Lodging an official complaint if the tax office does not accept the tax return we filed on your behalf
Additional services are charged separately. For regular filing of the income tax return no additional services are required.
Private entrepreneurs’ personal income tax return
If you own a company which is registered as a one-man company (eenmanszaak) with the chambers of commerce, you are required to file a profit income tax return. Our fee for filing this business income tax return is EUR 500 ex VAT.
Our fee also includes the charges for your private personal income tax return. Along with this tax return you will receive an overview of your balance, profit and loss, and we calculate the amount of taxable profit. The business income tax return is filed online.
If we have already processed your bookkeeping for the Value Added Tax returns, then the EUR 500 ex-VAT is the fee. If we have not processed your bookkeeping, we charge an additional EUR 100 per hour for checking the bookkeeping. The minimum amount we spend is EUR 100, the maximum amount depends on how your bookkeeping has been maintained.
Types of income tax returns we process
Both our Amsterdam and Haarlem offices process any type of income tax return that can be filed in the Netherlands:
- Regular P form for private individuals who have source of employment income, mortgage on the house, world-wide assets to be reported
- Regular C form for non-resident tax payers who have a taxable source in the Netherlands, such as real estate that has been rented out
- Special M form for Dutch tax residents who either arrived from abroad into the Netherlands or left the Netherlands during the taxable year
- Special W form for Dutch tax residents who own a company, rendering a profit income tax return obligatory
Tax advice on income tax
- Have questions about the Dutch tax system
- Have questions about your particular tax situation
- Would like to learn more about setting up your own business and/or doing business in Holland
- Have issues with the Dutch tax office with which you would like assistance
- Have questions about Dutch tax rates and taxation in the Netherlands
- Have any other tax-related question you would like to share with us
Then we suggest you contact us to set up a meeting, in which we will do our best to respond to all your queries. If your request for information goes beyond our field of expertise, we will be honest enough to tell you and, if appropriate, pass you on to one of our partners for further help.