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I am leaving the Netherlands. Can I get a tax refund when I leave?

When you emigrate from the Netherlands during the year there is a resident tax period and a non resident tax period. This is also what needs to be declared in the so called M form. Tax is calculated over the entire year. This is why you can only file the tax return at the end of the year. You can't file a tax return or claim a provisional refund due to emigration during the year. The fact that you won't be living in the Netherlands at that moment will not make a difference. You can still receive the refund.
 
Expatax can assist you with the M form.
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Comments (19)
Comment by zafar on Sun, Jan 8th, 2012 at 10:01 PM
I am here in the Netherlands to work and I have two years contract with my company. Can I withdraw my social security contributions (31.15% deducted from my salary) when I will leave Netherlands after two years?
Comment by arjan enneman on Tue, Jan 31st, 2012 at 6:31 PM
In your situation you are covered by the dutch social security while you are working in the Netherlands. This means you have obligations (pay the premiums) but also rights (claim benefits where applicable). The fact that you will leave the Netherlands (and never claimed any benefit) doesn?t mean that you are entitled to receive the paid premiums back. The idea behind the social system is that everybody is covered, some people pay premiums, but not everybody makes use of the system. It is a general system, not an individual system. While you are covered in the Netherlands you are (normally) not covered in your home country.
Comment by m on Fri, Mar 9th, 2012 at 1:30 PM
Dear experts, I worked in Amsterdam at the company for 4 months from jan. to april in 2011. I am citizen of Germany permanently living there, married, without kids. During my stay in Amsterdam I rented an apartment for 3 months and commuted 1-2 times per week between both countries. In Amsterdam I received the sofi number.
Comment by nitin sharma on Wed, Jun 20th, 2012 at 2:36 PM
i am here for a duration of around 4-5 months. i want to know how will i be taxed and can i withdraw my social security at the time of my return to india.
Comment by arjan enneman on Sat, Feb 16th, 2013 at 5:06 PM
you will be taxed on the income you earn during the 4-5 months. tax rate depends on the height of the income. premiums social security will be calculated pro rata. premiums can‘t be withdrawn. but you will receive a refund, see http://www.expatax.nl/kb/article/i-have-not-lived-or-worked-in-the-netherlands-the-whole-year-can-i-claim-a-refund-96.html.
Comment by ana on Sun, Feb 17th, 2013 at 12:08 AM
i have worked 1 year with sofi number in amsterdam, im leaving the country and would like tax refund,is it possible wth sofi ( i do not have bsn)
Comment by arjan enneman on Thu, Feb 21st, 2013 at 8:32 AM
sofinumber and bsn are the same numbers, just a different name. this means that you can indeed file a tax return following the standard procedures. expatax can assist you with filing a tax return.
Comment by daniela on Tue, Jul 23rd, 2013 at 8:10 AM
before emigrating from the netherlands we lived in our own house. when we left the house was put up for sale (it is still for sale). can we deduct the full mortgage interest for the year or is it only possible to deduct it for the period we were living in the netherlands?
Comment by Oscar on Sun, Apr 17th, 2016 at 9:23 PM
I am a dutch citizen. Assuming that I move out from the netherlands, settle in at another EU country (or a non-eu country) and deregistered myself from the dutch municipality, yet kept my NL bank accounts and apartment (my own property), would I still be paying taxes to NL? I will keep my box-2 earnings still collectible to my bank accounts in NL and I would rent my NL property from time to time. I might also have income from dutch pension and income from other sources outside of the NL.
Comment by Arjan Enneman on Thu, Apr 21st, 2016 at 1:15 PM
If you leave the Netherlands you will become taxable for your world wide income in the country where you live. However, you can still remain taxable as a non resident for certain income you receive from the Netherlands. You will for example remain taxable in the Netherlands for the Dutch property and also for Box 2 income (if you have a substantial interest in a company in the Netherlands). Pension is normally only taxable in the country where you live. In principle you don‘t have to pay tax on the Dutch bank accounts and on other foreign income. But do check the applicable tax treaty to find out more.
Comment by Sheetal Krishna on Fri, Jul 8th, 2016 at 6:01 PM
Hi.. I will be moving to the Netherlands as a dependant, as my spouse is working there. I wanna know if I will be eligible for 30% ruling if I start working after moving there?
Comment by Dharmesh on Mon, Jul 25th, 2016 at 11:15 AM
Hi! I came to Netherlands in Aug 2015 and have file form M here as tax return. Since I was in India for half year (2015) I need to file a tax return there. So my question is how does it work - 1) Do I get some acknowledgement from Netherlands (that I can show in India) ? 2) In India which form need to file ITR-1 or something else ? 3) Is there anything special that I need to mention when I file in India ? Many thanks in advance.
Comment by Arjan Enneman on Tue, Aug 9th, 2016 at 3:05 PM
The Dutch tax authorities will process your tax return and send you a tax assessment confirming the tax paid in NL. For the Dutch tax return the Indian period is not relevant. I don‘t know whether you have to declare anything about the Dutch period in your Indian tax return. I assume an Indian tax advisor will be able to answer this question.
Comment by Arjan Enneman on Tue, Aug 9th, 2016 at 3:29 PM
@Sheetal. The 30% ruling is only applicable to incoming employees (i.e. recruited from abroad). If you find a job in the Netherlands after you moved here, then you are not an incoming employee but locally hired. The 30% ruling is then not applicable for you.
Comment by Eugene Duffy on Tue, Aug 30th, 2016 at 9:41 PM
Hi, Thinking about returning to the Netherlands having left in 2012. In 2011 i was awarded the 30% tax ruling if i return again will this still be in place. As heard they were doing away with it back then
Comment by Arjan Enneman on Wed, Aug 31st, 2016 at 6:03 PM
The 30% ruling still exists, but some of the requirements have changed. See the part about the 30% ruling on our website. You may apply for the ruling when you start working in the Netherlands again and get it for the remaining part of the maximum term (now max 8 years which was 10 years before 2012).
Comment by Jack Tam on Wed, Sep 28th, 2016 at 11:00 AM
Hi, I came and worked in the Netherlands since 1st Oct 2015 for one year, and I will leave Netherlands next month. I got 30% ruling. Can I get any taxes refund? Thanks
Comment by Abhishek Sharma on Fri, Nov 18th, 2016 at 6:54 PM
Hi, I am an Indian and I came to NL 4 years ago in Aug 2012 to study at TU Delft. I finished my masters and found a job in my search visa. I quit the job in August 2016 to join a startup company where my contract got prematurely terminated due to some reasons on 30th Sept 2016. So now since 1st Oct 2016, I am on a 3 month search period and getting unemployment benefits. However I am unable to find a job and will have to leave before 31st Dec 2016 even though my work permit is valid till 7th Feb 2017. My question is: 1. I am going to receive rent deposit, unemployment benefit for dec and some other refunds in January after I leave. Should I leave my bank account open in the Netherlands? 2. The tax office told me I will get a certain sum of money for 2013-14 next year when I file my tax returns. How do I get that if I am not in NL? 3. For 2012 (while i was in TU Delft), I was given a M form to fill to file the tax return, since I can claim certain part of the tuition fee. I have still not filled it. If I file it before Dec 31st and leave, will I still get the amount? If yes, when would that be? Thank you, Abhishek
Comment by Mel G on Wed, Dec 7th, 2016 at 11:37 AM
Hi, we have purchased some items and we are getting tax refunds for it. Will it be possible to get the refund the day before our departure? We are leaving on Dec 17 and we want to get the refund on Dec 16 to avoid any delays in our flight this is also in put the items in our luggage and no more hassle of packing in the airport.
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