I receive a lot of questions about the obligation to file a tax return. What are the rules?
The tax office will normally send you a tax return when you are in 'the system' and the wage tax you paid in the past year didn't cover the income tax which means you may have to pay extra income tax or claim a refund. If you have received a provisional refund then you will always receive a tax return.
There are several reasons why the wage tax may not cover the income tax:
If you can claim a refund and you haven't received a tax return then you have to request one yourself or ask Expatax to create one for you. Normally you need a T-form whereby 'T' stands for 'Teruggaaf' or 'Tax refund'. If you came to the Netherlands during the year then an M form is needed whereby 'M' stands for 'Migration'. A T form can be backdated at least 3 years. So up to the end of this year you can still file a tax return for 2000. Depending on the amount of the refund this can even be 1998 and 1999.
The fact that you arrived in the Netherlands (or left of course) during the year will almost always lead to a refund. Three reasons can be given:
If you would like to know whether you can (still) claim a refund please contact us. If you know that you (officially) have to pay extra income tax then you have to request a tax return yourself if you haven't received one before July 1st of the year after the tax year.
The above means that not everybody in the Netherlands needs to file a tax return. Especially for individuals without children who are in the Netherlands for the whole year and have a normally paid job with no other (negative) income the wage tax is the only tax they pay. If you have any questions about this just let us know.
Everybody who has received a tax return in February must file the return before April 1st. A lot of people will not be able to file the tax return before this date. Please be advised that Expatax can arrange a time extension without any problem. As a registered tax advisor Expatax can use the special ruling which allows a time extension up to March 1st, 2004. To be able to do that we need to send a list with all the sofinumbers we would like to have a time extension for to the taxoffice before April 1st. After this date every time extension has to be requested individually. If you would like to have a time extension please notify us as soon as possible.
If you would like Expatax to take care of your tax return please look at this page for the procedure: www.expatax.nl/taxreturn.php
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