Since 2 January 2010 it is possible to file the income tax return for the year 2009. If you receive an invitation from the tax office to file a tax return then this must be done before 1 April 2010. Once you have received all the necessary documents the tax return can be filed.

If you receive an invitation after 1 March 2010 then the deadline will normally end on the first day of the month after a whole month has passed. The tax office can be requested to grant a time extension for filing the tax return. Expatax can arrange an automatic time extension of 1 year.

If you don't receive an invitation it is still possible to file a tax return if you have income which wasn't taxed or not for the right amount or if you have certain deductions.

If the tax return is filed before 1 April 2010 the tax office should send you a provisional tax assessment showing a refund or an amount to be paid by you before 1 July 2010. Depending on the situation the tax office may also issue a provisional tax assessment for 2010. The tax office will also calculate interest. If an M form is filed a separate request must be sent to the tax office to pay out a provisional refund (in case the M form is filed before 1 April 2010).

This year the tax office has special attention for Box 3 income.

Of course Expatax can assist you with your tax return. Please check our procedure.

More information about filing a tax return can be found in the our small article "Filing a tax return in the Netherlands".