2016 income tax return
Friday, January 27th, 2017 by Arnold Waal
The 2016 income tax return is due and we will be glad to assist you.
The Dutch tax residents who had the following situation in 2016:
- More than one employer
- A private company
- A Mortgage on the home being the main residence
Are required to file a 2016 income tax return.
The Dutch tax residents who:
- Paid tuiton costs for an education
- Arrived into the Netherlands
We recommend to investigate if they can have a tax refund.
The non Dutch tax residents who own a house in the Netherlands are required to file a Dutch income tax return: the non resident income tax return or C form
The non Dutch tax residents who have left the Netherlands in 2016 we recommend to check if they can have a Dutch tax refund. The migration income tax return or M form.
The common factor of all these situation is that we will be glad to assist them at a fixed fee. Our fee is EUR 370 incl VAT and your tax partner is included.
Our fee is only different if you have a company that should be included in the personal income tax return. Our fee is then EUR 500 excluding VAT.
Who is your tax partner?
Your tax partner is the person with whom you:
- are married
- are having a ‘samenlevingscontract’ with;
- own a house together;
- have children together;
- are mentioned on each other pension policy.
Any other situation is not a fiscal partnership for income tax purposes.
30% ruling holders and the US tax treaty
If you are so lucky to hold the 30% ruling and you are a US national/US greencard holder, then you can chose to be regarded a deemed non resident tax payer.
The status of deemed non resident tax payer implies you do NOT need to report your world wide assets in Box 3. Not even your Dutch bank balances. Neither does your tax partner.
This applies to all 30% ruling holders. But if you have the US nationality or you hold a US green card, it provides an additional benefit:
You can deduct the working days worked abroad
This is possible by the US nationality principle of the US tax system. Every US national or US green card holder needs to file a US tax return, regardless where they live. By choosing to be a deemed non resident tax payer, you trickered the US tax office. If you are not a Dutch tax resident, neither anywhere else, you must be a US tax resident.
In this case the deemed non resident tax status makes you a non resident tax payer living in the Netherlands. That enables the possibility to deduct the days worked abroad. The tax refund yielded is subject to tax in the US income tax return. We do not need to inform you that those rates are much more favorable than the Dutch rates. Hence this is still a very nice possibility.