Do I need to file a tax return? I had income as employee and freelancer at the same time.
I came to the Netherlands in Jan 2012 to join my husband on MVV who has 30% ruling. I started working as a freelancer teacher in 2013 and then on 0.4 FTE in 2014. Also do some freelancing for the same employer during my non contracted hours. My 2013‘s total income was around 10933 and 2014‘s is 19246. My ingehouden Loonheffing is 3226.
How do I know if I have income which is not taxed and whether I have to file a return or not and if I do then do I receive a refund or pay more?
Your employer has withheld wage tax on the agreed salary for the contracted hours. But nothing was withheld on the freelance income. That was paid to you gross. So you still have to pay tax on the freelance income. Good news is that you can deduct certain expenses. Besides that, the wage tax which was withheld was too high, purely looking at the salary only. What was withheld too much can be used to cover the tax claim on the freelance income. I estimate a small refund.
I expect that you will be invited to file a tax return due to the freelance income.
For more information about deductible expenses see www.expatax.nl/freelancer. For our tax return assistance see www.expatax.nl/taxreturn.