If you live or work in the Netherlands you will have to pay tax on your income. If you are an employee your employer will already withhold wage tax every month. If the withholding was too high or if you have certain deductions you can claim a refund by filing a tax return. The tax authorities can also invite you to file a tax return if they are aware that you are entitled to a refund or if you will have to pay additional tax because you have income which has not been taxed yet.
The invitations to file a tax return are normally sent in the first months of the following calendar year. The invitation will mention the deadline before which the tax return must be filed. Often the deadline is May 1st. If you didn’t live in the Netherlands the entire year the deadline is set at a later date, normally July 1st. The deadline can easily be extended. If you don’t receive an invitation you can still file a tax return. It is possible to file a tax return for the previous 5 years.
Filing a tax return can be beneficial for example:
Make sure you claim the refund you are entitled to and that you file a tax return if you are invited to do so by the Dutch tax authorities. Ignoring the invitation can lead to an estimated taxable income and to a large fine.