Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Tax return Netherlands Sub-Categories

Brochures (2)
Brochures about filing a tax return
Deductions (36)
What can be deducted in a tax return
General (19)
Information about deadline, obligation to file etc.
Tax credits (4)
Tax credits: general, (single) parent, elderly persons, working longer
Tax return Netherlands Articles
Who can be fiscal partners?
Viewed 17141 times since Fri, Nov 4, 2011
Fiscal partnership relates to married couples, couples living together (partners) or housemates who may determine who declares which amount of certain types of income and deductible items in their tax returns. You may then divide the balance of for... Read More
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 15418 times since Wed, Feb 25, 2015
Individuals may have to file a personal income tax return. Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for the businessowner or freelancer. What are the deadlines? When... Read More
My partner has no income, is she entitled to a refund or tax credit?
Viewed 33527 times since Tue, Dec 13, 2011
General tax creditUnder certain conditions taxpayers can be eligible for the so called general tax credit. This is a tax credit on the calculated income tax or wage tax. Due to this credit you pay less tax.The tax credit is already taken into... Read More
Tax assessment for 2014 may be higher than expected
Viewed 3767 times since Fri, Feb 20, 2015
Tax assessment for 2014 may be higher than expected   From 1 January 2014, a number of tax rules changed. For example the general tax credit and the employment tax credit became income dependent. The changes became final after the tax authorities... Read More
Will I receive my tax refund before July 1 if I file my M form before April 1?
Viewed 6659 times since Tue, Feb 28, 2012
Question:   Is it true that the tax authorities every year promise that if your tax return has been filed before April 1, you will get your refund before July 1? I need to file an M form since I arrived in the Netherlands during 2011.   Answer:It... Read More
How to declare foreign joint accounts in the Dutch tax return?
Viewed 7381 times since Tue, Apr 16, 2013
Question:I have a joint account in India with my mother. My mother does not live in the Netherlands or has any tax relation with the Netherlands. Also, I don‘t have the 30% ruling. Do, I need to declare this account and pay taxes on savings... Read More
The tax authorities state that I have filed the wrong tax form. They state my living situation is different from the information in the tax return. What to do?
Viewed 5775 times since Thu, Nov 24, 2011
Question: Me and my husband lived and worked in the Netherlands from 1995 onwards. From 2007 onwards my husband started working in the UK. Me and our children did not move straightaway with him to the UK, since there were too many issues that... Read More
Double tax agreement implications - working in the Netherlands and in the UK at the same time
Viewed 31080 times since Thu, Feb 16, 2012
Question:I‘m a UK national. I work for a Dutch company full-time (40hrs per week) - 4 days here in NL, and 1 day from back in the UK (from my home there). I travel over to NL on a Monday morning and back to the UK on a Thursday evening -... Read More
Tax return for non resident working as freelancer for a Dutch company, mostly outside NL
Viewed 6987 times since Thu, Nov 8, 2012
Question:   I live in Spain, am married and registered there and also pay social security in Spain. I have a business in Spain and worked in 2010 for 6 month on contract basis for a Dutch company (whereby more than 95% of the time was spent outside... Read More
Should I also send you the big blue envelope I received from the tax authorities?
Viewed 3110 times since Mon, Nov 28, 2011
No, that is not necessary. With our software we can create all the available tax forms. Once completed we will send you a tax report with all the relevant details and explanations (in English). When it concerns a so called M form you will also... Read More
I would like to know the status of my tax return
Viewed 3237 times since Sat, Mar 8, 2014
Question:   I had submitted my 2012 tax return through a tax consultant, but I am yet to get any update from him regarding the tax return, whether I have a tax refund or do I need to pay any tax. Hence please let me know if I can get the status from... Read More
Should the kinderbijslag be reported in my tax return?
Viewed 3200 times since Thu, Apr 11, 2013
Question:We brought our 2 children over from South Africa in August 2012. I applied for Kinderbijslag and in 2012 received 1 payment from the SVB. Should I declare this on the tax return?Answer:Kinderbijslag is a tax free benefit. The SVB doesn'... Read More
When is the tax return due date?
Viewed 2848 times since Thu, Feb 21, 2013
Question:Can you let me know the date by which the tax return for 2012 is due?Answer:The standard deadline for the 2012 tax return is 1 April. If you lived outside the Netherlands in 2012 for the whole year or part of the year the deadline is 1 July.... Read More
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 4356 times since Tue, Jun 25, 2013
Question:Could you please advise what value do you enter on box 3 for savings in a long term plan? I invest monthly premiums in a fund which matures when I‘m 65. When I file the tax return do I declare the value as sum of premiums paid, market... Read More
My child is earning an income. How will it be taxed?
Viewed 3109 times since Sun, Apr 1, 2012
  Your child will be taxed for his or her own income. So the income will not be included in your tax return. As the income will often be relatively low - most of the times it concerns part time jobs - the tax to be paid will also stay low. This... Read More
File a tax return in the Netherlands as a couple or individually
Viewed 8503 times since Thu, Oct 18, 2012
Question:   My wife works in the Netherlands and receives the 30% ruling and will continue to receive it for the next 6 years.  I moved to the Netherlands in April, but am not working here.  I receive income from the US: pension from ca state... Read More
I did not register in the Netherlands and am not insured here. Can I still apply for a tax refund?
Viewed 10873 times since Wed, Feb 29, 2012
Question:   Can I apply for tax refund if I am not registered in the Netherlands and don‘t have an insurance? If so, will there be penalties for me? I am living here for a few years now, but I had no possibility to register because I rent... Read More
What are the benefits of fiscal partnership?
Viewed 30176 times since Fri, Nov 4, 2011
Question:What are the benefits of fiscal partnership?Answer:Are you tax partners? If so, then you may divide certain income and deductible items in your tax returns as you wish. You may make any division you wish, as long as the total adds up to 100%... Read More
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 5678 times since Thu, Mar 14, 2013
Question:   Dear sir or madam, while trying to file myself a tax return for 2012, I filed by mistake a request for a provisional assesment for the year 2012 (2 weeks ago). I also submitted with the help of a tax return consultant a good tax return... Read More
New mortgage rules in 2014 - tax and legal consequences
Viewed 11654 times since Thu, Jan 9, 2014
The government changed the rules for mortgages, so fewer people get into financial trouble due to their mortgage.Mortgage deduction in the 4th tax bracketAs of 2014, the maximum tax rate at which mortgage interest can be deducted decreases by 0.5 %... Read More
Tax declaration: When can I file it when I leave the Netherlands this year?
Viewed 2669 times since Wed, Oct 21, 2015
Hi, I was wondering if you could maybe help me with my tax declaration. My situation is the following: I‘m moving from The Netherlands to the UK permanently on the 1st of December officially. I‘ve been working full time for an... Read More
Filing NL tax return while living in Qatar and entitled to future Dutch pension
Viewed 1488 times since Fri, Oct 16, 2015
Question:I am a UK citizen who worked in the UK from 2002-2005. I notified Inland Revenue of leaving UK in 2005. I moved to NL in 2005 working for Shell under the 30% tax rule. Shell completed all my tax returns through Deloitte. I bought a property... Read More
Is it time to file your 2013 tax return in the Netherlands?
Viewed 2887 times since Thu, Jan 9, 2014
Tax return 2013   Since January 2014 it is possible to file the income tax return for the year 2013. If you receive an invitation from the Dutch tax authorities to file a tax return then this must be done before 1 April 2014. If you were not... Read More
What is an M form?
Viewed 13920 times since Thu, Nov 3, 2011
  Question:   I am requested to file an M form. What is it?   Answer:   An M form is filed in the year of migration. The M stands for Migration. This is a more complicated form since it combines a resident period with a non resident period. At... Read More
Tax relief for a mortgage after emigration from the Netherlands
Viewed 20940 times since Wed, Jan 29, 2014
Question: I am considering leaving the Netherlands permanently. I will continue to pay my mortgage personally from overseas and have a friend register with the gemeente as a person who will look after the property. Will I still be able to claim the... Read More
Is it possible to file a tax claim for the last three years?
Viewed 4044 times since Thu, May 30, 2013
Question:   Is it possible for you to claim my tax for the last three years in Holland?   Answer:   Expatax can indeed file a tax return for you for the last three years and claim back the amount which you paid too much, if that is th... Read More
How do I request a time extension for filing my Dutch tax return?
Viewed 22987 times since Mon, Mar 18, 2013
Request a time extension for filing your tax return... Read More
I moved to and from the Netherlands in the same year. Which tax form should I file?
Viewed 2342 times since Fri, Mar 7, 2014
Question:... Read More
Do I have to declare the salary I earned in the UK after I left the Netherlands?
Viewed 3373 times since Fri, Feb 7, 2014
Question: I moved back to the UK last April permanently. When I file my Dutch tax return am I obliged to tell the NL tax office about my income from my new job back in the UK for the rest of 2013, even though I am now permanently living in the UK an... Read More
Tax return - part of the year - can it be filed online and will I get a refund?
Viewed 2818 times since Wed, Jan 16, 2013
Question:   I started working in the Netherlands in July 2012 and I have a one year contract, my net salary is 1475 euro. Do I have a right for a tax return and which form do I need? Can I use the online program "verz... Read More
What are the tax rates in the Netherlands?
Viewed 14638 times since Fri, Nov 4, 2011
We have published the tax rates on our website for the years 2005 till present.   You can find them on Read More
When can I expect to receive my tax refund?
Viewed 13819 times since Mon, Nov 28, 2011
After filing the tax return, it should take around two or three months for the tax authorities to send you a tax assessment. But because of problems with the computer system, the complexity of tax returns and with the amount of work it often takes a... Read More
Travel with own car is tax deductable or not?
Viewed 4011 times since Fri, Aug 30, 2013
Question: I am starting a new job next month where I have to travel to Delft from Amsterdam which is roughly 60km one way and 120 km return. My company is paying some amount for travel but it will take more than what they are paying if I use my own ... Read More
Aangifte 2012 m
Viewed 4413 times since Thu, Jul 18, 2013
Question: I moved to the Netherlands last year and worked for two months. I now have to fill in the aangifte 2012 m form, and it is all in Dutch! Can you help me with that, and what would it cost? Answer: Expatax can certainly help you with ... Read More
I filed my 2012 tax return before 1 April 2013 but didn’t receive a tax assessment before 1 July.
Viewed 2805 times since Fri, Jul 5, 2013
Everybody who filed the 2012 tax return before 1 April 2013, should receive a provisional or even definitive 2012 tax assessment before 1 July 2013.  The tax authorities have informed us that extra audits of 2012 tax returns have taken place ... Read More
I am non resident but receive pension from Holland, do I have to declare anything to the Dutch tax authorities?
Viewed 40017 times since Fri, May 31, 2013
Question: ... Read More
Where should I file a tax return if I pay tax in Holland but social security in Portugal?
Viewed 16746 times since Thu, May 30, 2013
Question:   I am an expat from a Portuguese company. I declare my taxes in the Netherlands but I pay my social security in Portugal. Where should i deliver my tax return? In Portugal or in Holland?   Answer:   You may ha... Read More
Tax return - no form has been mailed yet
Viewed 2680 times since Thu, Apr 4, 2013
Question: We live in the Netherlands for about 11 months. I‘m not working for this period, my husband works and has a 30%-ruling for kennismigrants. We think we‘re eligible to a tax return because I‘m not working but we haven&lsq... Read More
I need to pay my tax in the Netherlands for the first time. What do I have to do?
Viewed 6273 times since Wed, Mar 14, 2012
Question:   I need to pay my tax in NL for the first time. I also know something about the 30% ruling and I want more information about it. I worked since October of the previous year in the Netherlands.   Answer:   Y... Read More
Income tax on scholarship
Viewed 4922 times since Sat, Mar 23, 2013
Question: I am planning to file a tax return form for 2011. That year, I studied until August and worked in December. I got scholarship from the university for 8 months and salary for one month. The salary is already in tax office‘s records,... Read More
When will I receive the final tax assessment from the Dutch tax authorities?
Viewed 3944 times since Thu, Mar 14, 2013
Question: When will I receive the final (definitive) tax assessment from the tax authorities?   Answer:   Officially the tax authorities must issue a definitive tax assessment within 3 years after the end of the tax year. If you arranged... Read More
Can some tax company deceive me about my tax return? Can they change my bank details
Viewed 14706 times since Mon, Feb 25, 2013
Question: Hello, I just wanna ask if my tax return did some other company than the tax office, could they deceive me about my tax return money? Or the tax office first will send me some letter when I can check my personal informations, for example... Read More
What is the exchange rate I have to use to declare foreign income in my Dutch tax return?
Viewed 4228 times since Wed, Feb 13, 2013
Question: What is the exchange rate I have to use to declare foreign income in my Dutch tax return? Answer: If you need to convert an amount into Euros when preparing your tax return, take the exchange rate (the middle rate) that applied o... Read More
How is income from Google Adsense taxed?
Viewed 7530 times since Sun, Feb 10, 2013
Question: I am a student doing a master program in the Netherlands. I receive some monthly income from running online advertisements on one of my websites. The money comes from Google Ireland and is transferred to my Dutch bank account. Do I ha... Read More
Can I object against a tax assessment which I have received?
Viewed 14161 times since Fri, Nov 4, 2011
Question: Can I object against a tax assessment which I have received? Answer: If you don’t agree with the tax assessment you can object against it within 6 weeks after the date of the assessment. You will find this date on the tax as... Read More
How to contact the Dutch tax authorities from abroad
Viewed 3951 times since Thu, Dec 6, 2012
Question:   How can I contact the tax office from abroad? Answer:   You can find the contact details of the tax authorities on Be advised however that they are not allowed to talk English on the phone, not e... Read More
Tax return
Viewed 2751 times since Thu, Dec 6, 2012
Question:   hello, I would like to ask you if you could help me to claim my taxes back and how much it would cost me. Thank you very much for information. best regards Answer:   Expatax can certainly help you with your tax return,... Read More
I have just received an email from the Dutch tax authorities. Subject: Uw aangifte inkomstenbelasting indienen.
Viewed 4414 times since Wed, Feb 29, 2012
Question:   I have just received an email from the Dutch tax authorities. What do they want from me?   Subject: Uw aangifte inkomstenbelasting indienen. U moet uw aangifte inkomstenbelasting voor het sofinummer 123456789 over het jaar... Read More
The tax authorities fined me for not filing a tax return, but did I have to file one at all?
Viewed 6757 times since Thu, Feb 16, 2012
Question:   I have been unemployed since 2006 due to chronic illness/long term disability and my only income is wia. Do I really need to fill a tax return every year? (I have just been fined for not returning my 2009 form in time - after be... Read More
I would like to have my tax return for 2011 be completed by Expatax.
Viewed 4124 times since Tue, Feb 14, 2012
Question:   I would like to have my Tax Return for 2011 be completed by your firm this year. Could you send me a quote and also what all I would need to mail or bring to your office.   Answer:   Thank you for contacting us. We gladly ... Read More
Expatax has filed a tax return for me. Who will receive the tax assessment?
Viewed 5151 times since Tue, Nov 29, 2011
The tax authorities will send the tax assessment to the correspondence address which they have in their system. This will normally be your own address. Therefore it is important that the tax authorities always have your current address.   Chang... Read More
What type of tax forms are available?
Viewed 2979 times since Mon, Nov 28, 2011
There are different types of forms.   P form: tax return for private individuals E form: same as a P form but with less questions (not applicable anymore in 2011) T form: tax refund form (not applicable anymore in 2011) C form: for foreign r... Read More