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.

General Articles
What is the deadline for filing a tax return?
Viewed 12589 times since Thu, Nov 3, 2011
Invitation to file a tax return in the Netherlands The tax authorities send out the invitations to file a tax return from January each year. The invitation can be sent later though. If you have received an invitation to file a tax return a deadline... Read More
Sofi number deactivation - do I need to deactivate my sofinumber (BSN) if I won‘t be in the Netherlands?
Viewed 6281 times since Wed, Feb 29, 2012
Question:   I am an EU citizen arrived in the Netherlands in December 2011. I have applied and received a sofi number (nowadays called BSN) using my home country’s address and I was supposed to register in a municipality over the next days.... Read More
Will my employer take care of my personal income tax return or will I have to do it?
Viewed 5701 times since Tue, Dec 13, 2011
  Your employer will not take care of your personal income tax return.   An employer has to take care of the payroll administration and make sure that the right amount of wage tax and premiums social security are withheld and paid to the tax... Read More
Dutch tax authorities threaten with jail when the income tax return is repeatedly not filed.
Viewed 3164 times since Wed, Jun 13, 2012
Source: De Telegraaf, 2012People who systematically fail to file an income tax return must now fear a prison sentence. The court in Leeuwarden has sentenced five notorious Frisian refusers to suspended prison sentences of two weeks and fines of €... Read More
I deregistered from the Netherlands in February 2014 but haven’t received the M form yet. Is that correct?
Viewed 2393 times since Wed, Apr 2, 2014
Question:I de-registered from the gemeente on 14th February 2015, should I have heard from the tax office by now?In January I got the annual blue envelope, but as yet I have not done anything with this as I expected it to be succeeded with the M... Read More
Can I file a tax return if I only have a sofinumber and not a BSN?
Viewed 4103 times since Thu, Feb 21, 2013
Question:I have worked 1 year with sofi number in Amsterdam. I am leaving the Netherlands and would like to claim a tax refund. Is it possible with only a sofinumber ( I do not have a BSN)?Answer:Sofinumber and BSN are the same numbers, just a... Read More
Dutch tax refund
Viewed 3115 times since Thu, Aug 7, 2014
Question:I worked in Holland in 2014 and have paid tax that I hear I can claim back. Can you please tell me how I can do this as I don‘t have a tax calculation. I am based back in the UK and need to find out, thanks.Answer:You may indeed be... Read More
Timeframe tax refund
Viewed 3834 times since Mon, May 14, 2012
Question:I did my tax return for 2014 over the internet in February 2015. I was wondering when I could expect the refund.Answer:You should receive the refund before July 1, 2015. The tax authorities have begun paying out refunds for tax returns... Read More
M form deadline has passed , what to do ?
Viewed 4560 times since Mon, Feb 24, 2014
Question:   I asked the M form (for 2013) last year and I got it, but I wasn‘t able to fill it in and I didn‘t ask for a deadline extension. What can i do then? Can I still send the form?   Answer:   Since you were not invited to file... Read More
Will I get a fine if I don’t file my tax return in time?
Viewed 2848 times since Sun, Dec 11, 2011
Fine for filing your income tax return late or not at all The tax authorities can raise a fine if you didn't file your tax return or filed it too late. You can also get a fine if you don't pay in time or don't pay the entire tax claim.... Read More
Can I get a time extension for filing my Dutch tax return?
Viewed 3171 times since Sun, Nov 27, 2011
You received an invitation from the Dutch tax authorities to file a tax return  Since it is not always possible to file a tax return before the general deadline of April 1 (May 1 for the 2014 tax year) it is possible to request a time extension. If... Read More
I would like to file an M form but forgot to deregister when I left the Netherlands
Viewed 3497 times since Fri, Aug 14, 2015
I am from Canada and worked in Amsterdam from April-July 2014. I did not realize that I had to deregister, so I did not receive an invitation to file a tax return. I have sent a letter of request to deregister to the Tax Office and I requested an M... Read More
Do I need to file a tax return? I had income as employee and freelancer at the same time.
Viewed 2815 times since Fri, Jul 10, 2015
Question: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.... Read More
I forgot to file a tax return. Can I still file one?
Viewed 4195 times since Sun, Dec 11, 2011
Question:   I forgot to file a tax return in a previous year. Can I still file a tax return for that year?   Answer:   It is possible to file a tax return for the previous 5 years. So in 2015 you can file a tax return for the years 201... Read More
M form not received - do I need it to file a tax return?
Viewed 2105 times since Wed, Apr 2, 2014
Question:... Read More
Can Expatax assist me with both my Dutch and US tax return?
Viewed 5164 times since Tue, Jan 17, 2012
Yes, Expatax can certainly help you with both tax returns and make sure that income is not declared double, that the correct tax credits and deductions are claimed and that the deadlines are met.   Both tax returns will be prepared by our quali... Read More
Bank savings and 30% ruling. Foreign bank accounts. What to declare?
Viewed 24646 times since Mon, Jan 16, 2012
Question: Dear Arjan, I've been living in the Netherlands for almost 6 years, and worked for the same company since my arrival. I qualify for the 30% ruling, and my employer informed me that there will be no change to my 30% status. I've... Read More
What is the so called WOZ value of my house?
Viewed 39608 times since Sun, Nov 20, 2011
What is the WOZ?   The WOZ value is estimated every year by your municipality. They send you a statement. The WOZ value is also mentioned on the local property tax assessments. If you can't find anything contact the local town hall. If... Read More