We receive a lot of questions about the obligation to file a tax return. What are the rules?
The tax authorities 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.
If you can claim a refund and you haven't received an invitation from the tax authorities to file a tax return then you can still file a tax return. Normally you need a P-form which must be filed electronically. If you came to the Netherlands during the year then an M form is needed whereby 'M' stands for 'Migration'. The M form can, since 2015, also be filed electronically. A tax return can be filed for the last 5 years.
You can find more information in our Knowledge Base: