Dutch Tax Returns: Things you need to know

Things you need to know

Received a notification from the Dutch Tax Authorities to file?

• File your tax return before the due date

Entered or left the Netherlands during the year?

• File an M-form, even when you were not invited to file, as normally you are entitled to a refund of taxes

Intent to stay in the Netherlands for a longer period?

• Register yourself at the Dutch Municipality and deregister yourself when you leave

Do you make use of the pre-filled tax return when preparing your taxes?

• Make sure you double check all the information

Do you benefit from the 30%-ruling?

• You can opt to be treated as a partial non-resident taxpayer. As such you are not taxable on income from savings and investments (Box 3 income) except for Dutch real estate

Do you own a principal residence in the Netherlands which is financed with a mortgage?

• You can deduct the mortgage interest payments and the mortgage related costs

Unsure about how to file your taxes?

• Consult a tax advisor

When to expect a refund of taxes?

• When you entered or left the Netherlands sometime during the year
• When you have a principal residence in the Netherlands financed with a mortgage
• When you made charitable contributions
• When you made alimony payments to a former spouse
• When you have extraordinary health expenses that were not reimbursed by your health insurance company
• When you are a US national who benefits from the 30%-ruling and you have workdays outside the Netherlands
• When you have a child below the age of 12 and both, you and your fiscal partner, are working