Starting the first week of February 2016 the portal for filing the 2015 income tax return has been opened.
We can file your income tax return!
Who needs to file a 2015 income tax return?
It is possible the tax office sends you an invitation. This could be done via regular blue envelop, or in your digital post box with the tax office is waiting for you your invitation. You are invited when:
- You have received a 2015 preliminary refund during the year 2015. Then the Dutch tax office would like to check if what you received was indeed correct.
- You had profit or freelance income
- You own real estate situated in the Netherlands
- You had more than one employment in the 2015 calendar year
- You had as per January 1, 2015 more assets than EUR 21.330 (single) or EUR 42.660 (tax partners)
If you have not been invited to file an income tax return, but one or more items from the above list does apply to you, then you ought to know that you are obliged to file the income tax return before May 1, 2016.
Who is my tax partner?
Your tax partner is the person with whom:
- You are married
- You are registered partner
- You have children with and live at the same address
- You own the house that is your main residence
- You are mentioned on the pension insurance policy.
Do tax partners need to file jointly?
The obligation is indeed to file a joint tax return. The reason is a logical one. The partners can allocate some aspects of the tax return to each other. For instance the Box 3 assets, or study costs deduction. Not more than 100% should be reported and not less than 100% should be reported. In a joint tax return exactly 100% is divided over the tax returns. In a separate income tax return there might be a mismatch and a wrong amount is being reported. Hence joint filing is more or less obligatory, but we are aware of situations that this is simply not possible, and then we can assist one partner as well.
USA tax return versus Dutch tax return
A common question is whether first the US income tax return or the Dutch tax return needs to be filed. Opinions vary, but we work with an agency that would like the Dutch income tax return to be filed first, on basis of which the US income tax return will be set up.
If you need to file a US income tax return, we assume you have the 30% ruling as well. Then you can opt to be a deemed non resident tax payer. The days you actually worked abroad, you can deduct from your Dutch tax burden.
Orange Tax Services
We will be glad to file your income tax return. For private individuals our fee is EUR 370 incl VAT and the tax partner is included in this fee. Corporate individuals, persons with a so called one man company or other type of profit, we can file the income tax return for EUR 500 ex VAT. We maintain a quick turnaround time for this service.