Dutch tax returns can be filed for a maximum period of five year back. We now live in the year 2013, hence you can file your 2012, 2011, 2010, 2009 and 2008 tax return. The 2008 tax return you can still file up to December 31 next. Have you done this already, if not, why should you?
In the year 2008 you might not have had an employment income, but maybe you did have study costs. Study costs you could not set of against taxable income. However, in later years you did have a taxable income hence you could have set of your study costs. By filing the 2008 tax return and claim the study costs, the amount claimable is reserved into future years up to the time enough income was earned to set of the study costs. Study costs can only be claimed in the year they have been paid.
If you had a regular 2008 income year with a taxable income in the 52% tax bracket, but in 2009 or 2010 for some reason you had much less income, you can average out the tax (middelling). What does this imply? Roughly it works like this. You earn EUR 70.000 and pay 52% tax in one year, you earn EUR 70.000 in the other year and the next year you earned nothing. On average you earned EUR 46.000 in the 42% tax bracket, but you paid 52% tax. By requesting for the averaging out (middelling) you can have a tax refund based on 42% tax over EUR 46.000 average income. The more freakish difference in income, the higher the refund. There is a substantial threshold that limits the refund possibilities.
You can only use the middelling if you filed a tax return for the years and then only after the tax returns have been converted into final tax assessments. If the years 2008-2010 are interesting for middelling, then you need to have filed the tax return of all years. If not done so, then for 2008 now is the last moment to file the tax return and to claim the middelling refund. We can make calculations in advance for you.
In case you need to file the tax return in another country, for instance the USA with their filing obligation based on nationality, then this is done based on the local tax return filed. If the Dutch 2008 tax return is not filed yet, then please urge yourself to do so and contact us for the filing.